Time of supply of goods: earlier of invoice issuance or payment receipt, with special reverse charge and voucher rules. Time of supply for goods is the earlier of invoice issuance (or last required invoice date) and payment receipt, with payment deemed the earlier of book entry or bank credit; small excess receipts may be treated as invoiced. Reverse charge supplies use the earliest of goods receipt, recipient's payment entry or debit, or the day after thirty days from supplier's invoice, failing which the recipient's book entry date applies. Vouchers are timed at issue if identifiable or at redemption. If none apply, time is the periodical return date or the tax payment date; additions for interest or penalties are timed when received.