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Date or time or period value |
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Tax point date |
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Indication of the tax due date |
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Date/time on which the supply of goods or of services was made or completed for tax purposes, or the date on which any payment on account (in advance of the issue of an invoice) was made, if ascertainable and if different from invoice issue date |
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The need to declare the date for tax purposes depends upon whether it is different from the invoice issue date - if not, then invoice issue date will be taken to be synonimous with the tax date and this entity will not need to be declared |
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