What are the transitional provisions for supplies of goods and services?
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The date of supply for supplies of goods and services will be treated as after 1st of January, 2019 when:
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Goods are delivered after 1st of January, 2019.
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Services are completed after 1st of January, 2019.
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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.
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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.