Page 35 - Chapter 32 VAT Part 2
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15.2. Time of supply: Connected persons [s 9(2)(a)] – KL 2
- Goods that are to be removed → time of removal
- Goods that are not to be removed → time they are made
available
- Services → When the services are performed
- Definition Connected person (differs from Income Tax Act): s 1
15.3. Time of supply: Rental agreements [a 9(3)(a)] - KL 3
Earlier of:
• Date that rental payment is due or
• Date on which rental payment is received.
Problem: is an invoice issued monthly for a rental agreement?
