What are the transitional provisions for supplies of goods and services?
The date of supply for supplies of goods and services will be treated as after 1st of January, 2019 when:
Goods are delivered after 1st of January, 2019.
Services are completed after 1st of January, 2019.
Supplies that are delivered after the 1st of January, 2019 or after the date of registration are taxable, regardless of whether the corresponding invoices and/or payments were approved before those dates.
If the invoice issued for a supply does not include any tax amount, then the supplier must issue a separate tax invoice including the tax amount to be paid.