Time of supply – tax points (Lithuania)
The basic tax point for goods and services is the date that the invoice is issued. If the supplier does not issue an invoice, the time of supply is the earlier of the date that the goods or services were supplied or the date that the payment is received.
The following time of supply rules apply:
| Prepayments or advance payments | The time of supply is the date that the payment was received if this is before |
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Web page updated on 17 Mar 2025 15:33