What is the date of supply for a non-continuous supply of goods made before January 1, 2018?
For supplies that do not involve transportation of goods, the date of supply of the goods is the date when they are placed at the customer’s disposal. For supplies that involve transportation, the date of supply is the date when the transportation of the goods begins. For goods or services that involve assembly or installation, the date of supply is when the services are complete.
A one-off supply of goods or services made before January 1, 2018 is not subject to VAT, even if a tax invoice was issued for that supply after January 1, 2018, or payment was received on or after January 1, 2018.