Time of supply of services determines tax liability, triggered by earliest of invoice, payment, provision, or recipient entry.

The time of supply of services determines tax liability as the earliest of invoice issuance (if timely) or receipt of payment; provision of service (if invoice not timely) or receipt of payment; or the date the recipient records receipt in its books when earlier triggers do not apply. For reverse charge supplies, the earlier of the recipient's payment entry or bank debit, or the date following a prescribed period after the supplier's invoice, fixes time of supply. Vouchers are timed at issue if identifiable, otherwise at redemption. Additions like interest or late fees are timed when received by the supplier.

---

---

---