Point of taxation: payment date generally governs recipient-liable services, with special rules for delayed payment and associated enterprises. Point of taxation for services where the recipient is liable is the date on which payment is made; if payment is not made within a short prescribed period after invoice, the point of taxation becomes the date immediately following that period. For associated enterprises with a non resident provider, the point of taxation is the earlier of the date of debit in the recipient's books or the date of payment. Changes in recipient liability before payment make the invoice date the point of taxation; government services to business entities use the earlier of payment due date or payment date.