Section 4: Due date of tax

Article 22: Due date of tax

The tax is due at the date of supply of goods and services. If, before the date of supply of goods and services, the price has been partly or wholly paid, then the tax is due at the date of payment based on the value of the amount paid. If, before the date of supply of goods and services and before paying the price, the taxable person issues an invoice, then the tax is due at the date of issuing the invoice. As for the imported merchandises, the tax is due when the customs duties become due according to the legislations in force.