Time of supply – tax points (Netherlands)
The basic tax point for supplies of goods is the date that the goods are delivered or otherwise made available to the customer. The basic tax point for services is the date that the services were performed.
If the supplier receives payment before the invoice issued, the tax point is the date the payment is received for that amount.
Suppliers are legally obliged to issue an invoice by the 15th day of the month following the time the goods or services
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Web page updated on 17 Mar 2025 15:16