Time of supply – tax points (Cyprus)
The tax point for domestic supplies of goods is the earliest of:
- Ìý
•ÌýÌýÌýÌý the date the goods were delivered;
- Ìý
•ÌýÌýÌýÌý the date the invoice was issued; or
- Ìý
•ÌýÌýÌýÌý the date payment was made.
The tax point for domestic supplies of services is the earliest of:
- Ìý
•ÌýÌýÌýÌý the date the services were completed or performed;
- Ìý
•ÌýÌýÌýÌý the date the invoice was issued; or
- Ìý
•ÌýÌýÌýÌý the date payment was made.
If an invoice is
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Web page updated on 17 Mar 2025 17:01