Time of occurrence of the tax debt
- for the market of goods - at the time when the market of good is made;
- when the good is shipped or sent - at the time of commencement of shipping or sending;
- when the good is mounted or installed - the time of completion of the mounting works or installation;
- at performing of services – at the moment of full execution of the service;
- when the payment is made before the execution of the trade – the moment when the payment is received in the amount of the tax for the received amount;
- at periodic or continuous trade which envisages subsequent payments - the day on which the invoice is issued for the relevant period;
- at economically divisible product which is due and carried out in parts - the day in which is conducted the relevant part of the turnover;
- at automats for selling of goods or performing of services, working on coins, paper money or chips – the day on which coins, paper money or chips are collected from the automat;
- at import of goods - the day of occurrence of the obligation for paying customs duties and other import taxes or the date of entry of the goods in the country, when it comes to the good which is not subject for custom duties;
- for the goods that are subject to the regime of goods in free zones, customs zones, customs warehouses, goods in transit or temporarily imported goods - the moment when the goods are released in the free market.
- in case of investments in the facility of the lessor made by the lessee, is considered:
1.The day of termination of the the lease agreement, in case of expiration of the time for which the contract was concluded, unless the lease is extended; or
2. The day of termination or cancellation of the lease contract; or
3. The day when is made the payment of compensation by the lessor, when during the period of the contract for lease is made a turnover with compensation from lessee to the lessor. - the time for occuring of tax debt in a procedure for enforced collection and procedure for compulsory enforcement shall be the date when the full payment of the achieved final price by the buyer of the goods is made, unless the creditor acquires the goods.
