Vat Documentation

Question 0

What is the basic tax point

Answer 0

Date the goods are made available

Date the services are performed

Question 1

What is the tax points

Answer 1

The date of supply for VAT purposes it determines in which VAT period the supply is included

Question 2

What is the actual tax point

Answer 2

Earlier tax point
Tax invoice issued
payment received
before the basic tax point

Later tax point
Within 14 Days rule
After the basic tax point