Time of supply – tax points (Greece)
The basic time of supply for goods is when the goods are put at the customer's disposal. If the supplier is responsible for delivering the goods, the time of supply is the date that the delivery commenced. For installed goods, the time of supply is when the installation has completed. If the supplier issues an invoice before the basic tax point is created, the time of supply is the invoice date.
The basic time of supply for services is the date that the services are performed. If the supplier issues an invoice
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Web page updated on 17 Mar 2025 16:30