Time of Supply of Services (UAE Vat Law)

[Abdelhamid_Co_CPA_AuditorB]

As of supply of services, it generally takes place on the earliest of dates:

• when the services were performed;

• when (and to the extent) the services had been paid for;

• when a tax invoice for supply was issued.

In relation to continuous supply of services, a supply will take place each time a payment was made or on the payment date specified on the invoice issued, whichever is the earlier, and at least once in every twelve month period.