What if there is an adjustment to a non-continuous supply made before January 1, 2018?

The date of supply is still the date that the goods or services were supplied, and the same tax treatment that applies to the supply will apply to the adjustments. So credit notes or debit notes reflecting adjustments to supplies that took place before January 1, 2018 should not include any VAT.

Adjustments include the following:  * A supplier granting a discount on the supply. * A supplier charging an additional or reduced amount. * A supplier granting a refund when defective goods are returned. In such cases, the supplier is obliged to provide a credit note or a debit note to reflect the change in price.