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of <h1>Invoice Payment Rules: Point of Taxation Depends on Payment Timing for Invoices Issued Before October 1, 2014, Per Rule 7.</h1> If an invoice for a service, where the point of taxation is determined under rule 7, was issued before October 1, 2014, but payment was not made by that date, the point of taxation will be the date of payment if payment is made within six months of the invoice date. If payment is not made within six months, the point of taxation will be determined as if rule 7 and this provision do not exist. This rule was introduced by a notification effective from October 1, 2014.
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