Goods and Services Tax Act 1993 · 2020 Revised Edition · Part 3 · Imposition and Extent of Tax
11. Time of supply: general provisions
Feedback & supportLast amended by an amending law of 2018. 3 amendments in all.
This section and sections 11A, 11B, 11C, 12 and 12A apply for determining the time when a supply of goods or services is treated as taking place for the purposes of this Act.
A supply of goods or services (other than a reverse charge supply) is treated for the purposes of this Act as taking place at the time when —
reverse charge supply
“reverse charge supply” means a supply of services treated as having been made by the recipient of those services under section 14(2);
the person making the supply issues an invoice or receives any consideration in respect of it; or
where both events occur, the first of the 2 events occurs,to the extent that the supply is covered by the invoice or consideration.
Despite subsection (2), where a supply is —
a supply of goods consisting of the grant, assignment or surrender of any interest in or right over land (other than the grant of a tenancy or lease where the whole or part of the consideration for that grant is payable periodically and attributed to separate periods of the term of the tenancy or lease);
a supply of goods or services made by a person who applies to the Comptroller for this subsection to apply in determining when the person’s supplies of goods or services take place, and the Comptroller allows the person’s application; or
a supply of goods made by an agent that is treated under section 33(2) as a supply by the agent as principal,then, unless subsection (4) applies, the supply is treated for the purposes of this Act as taking place as follows:
in the case of a supply of goods —
if the goods are to be removed, at the time of the removal; and
if the goods are not to be removed, at the time when they are made available to the person to whom they are supplied; and
in the case of a supply of services, at the time when the services are performed,to the extent that the supply is covered by the goods that are removed or made available, or the services that are performed, as the case may be.
If, before the time under subsection (3), the person making a supply referred to in that subsection issues an invoice or receives any consideration in respect of it, the supply is treated as taking place at the time when —
the invoice is issued or the consideration is received; or
where both events occur, the first of the 2 events occurs,to the extent that the supply is covered by the invoice or consideration.
For the purpose of determining the time when a supply of goods or services (other than a reverse charge supply) is treated as taking place for the purposes of this Act, where a person provides a document to himself, herself or itself which purports to be an invoice in respect of a supply of goods or services to him, her or it by another person, the Comptroller may treat that invoice as an invoice issued by the other person as the supplier.