Time of supply of services sets tax liability by the earliest of invoice issuance, payment receipt, or accounting entry.

Time of supply of services fixes tax liability at the earliest of invoice issuance within the prescribed period or receipt of payment; if invoice is late, the date of provision or receipt of payment; or the date the recipient records the service where other tests fail. Reverse charge uses the earlier of recipient payment record or the date after sixty days from invoice, with fallbacks; vouchers use issue or redemption date. If indeterminate, the return filing date or tax payment date applies. Additions for interest or late fees are timed to the supplier's receipt.

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