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Time of supply – tax points (Belgium)


3 Belgium

Time of supply – tax points (Belgium)

In general, a tax point will occur on the earlier of:

  1. Ìý

    •ÌýÌýÌýÌý the date the business issues an invoice for its supply;

  2. Ìý

    •ÌýÌýÌýÌý the date payment is received if this is before the goods are made available to the customer or the services are completed; or

  3. Ìý

    •

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