Time of supply ― tax points in special circumstances

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance

Time of supply ― tax points in special circumstances

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
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The nature of the supply can affect how the time of supply is determined. For example, there is no basic tax point for continuous supplies of services. The table below provides examples of supplies, the nature of which may affect the tax point. For detailed commentary on the tax point rules, see

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