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.