ÀÏ˾»úÎçÒ¹¸£Àû

Home / Tolley's EU and Global VAT / 48 South Africa / Reporting obligations (South Africa) / Time of supply – tax points (South Africa)
Commentary

Time of supply – tax points (South Africa)

48 South Africa

Time of supply – tax points (South Africa)

The basic tax point for goods is the earlier of:

  1. Ìý

    •ÌýÌýÌýÌý the date the goods were delivered or made available to the customer; or

  2. Ìý

    •ÌýÌýÌýÌý the date of payment.

The basic tax point for services is the earlier of:

  1. Ìý

    •ÌýÌýÌýÌý the date that the services were performed;

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

Web page updated on 24 Aug 2024 14:57