Time of supply of services determines when tax liability arises under invoice, payment, reverse charge, vouchers and fallback rules.

Time of supply of services is the earliest of invoice issuance, receipt of payment, or provision of service, with supply deemed to the extent covered by invoice or payment and "date of receipt of payment" defined by book entry or bank credit. Reverse charge timing is the earlier of recipient's payment (recorded or debited) or the date after a prescribed period from invoice, with fallbacks including book entry and a special rule for supplies from associated enterprises abroad. Voucher supplies are timed to identifiable issuance or to redemption; where none applies, the return filing date or tax payment date determines time of supply. Additions like interest and late fees are taxable when received.

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