Time of supply – tax points (Czech Republic)
The time of supply is usually the earlier of:
- Ìý
•ÌýÌýÌýÌý the taxable supply taking place; or
- Ìý
•ÌýÌýÌýÌý the date payment is received.
For goods, the taxable supply is deemed to take place on the date that the goods are delivered to the customer.
For services, the time of supply is the earlier of the date that the services were undertaken or the date that the invoice was issued.
The following tax point dates apply to other types of supply:
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Web page updated on 17 Mar 2025 16:05