Frequently Asked Questions on VAT

Last updated on 08 February, 2019


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How is the time of supply for goods determined?

The following table explains certain scenarios in which goods are supplied and how the time of supply is determined:

Situation Date of Supply
Goods sold under the management of the supplier The date on which the goods were sold.
Goods sold without the management of the supplier The date on which the customer obtains the goods.
Goods that require separate assembly or installation The date on which the goods are assembled or installed.
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