Tax invoice timelines for supply of services: special extended period for financial and specified service suppliers; standard short-period for others.

Tax invoice issuance for supply of services sets distinct time limits by supplier class: insurers, banks and financial institutions have an extended issuance period; supplies between distinct persons or notified supplier classes require issuance before or when recorded or before the quarter end; other registered suppliers of taxable services must issue invoices within a short period after supply. A registered person need not issue a tax invoice where the value of supply is below a prescribed small value threshold subject to conditions.

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