Time of supply of services: earliest of invoice, service, payment or recipient entry; reverse charge and voucher rules apply.

Time of supply of services is the earliest of invoice issuance (within prescribed period) or receipt of payment; where invoice is not timely, the earlier of provision of service or receipt of payment; or the date the recipient records the service when neither applies. For reverse charge supplies, time of supply is the earlier of recipient's payment entry/debit or the date immediately after sixty days from supplier's invoice, with fallbacks to recipient's books and special rule for non resident associated enterprises. Vouchers are timed by issue if identifiable, otherwise by redemption. Additions such as interest or late fees are timed to supplier's receipt.

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