Specific Cases of Chargeable Events

Art. 26.

The date of the chargeable event shall be considered to be the following date in the following cases:

1. In the case of physical delivery of goods pursuant to a contract on ownership transfer under deferred terms and conditions without (full or partial) downpayment - the date of fulfilment of the conditions or the date of expiry of the term under which the ownership right will be transferred under normal circumstances;
2. In the case of physical delivery of assets under the Law on Accountancy pursuant to a financial leasing contract - the date of each payment or the date on which the payment becomes due;
3. In the case of periodic or continuing supplies - the date of each payment or the date on which the payment becomes due;
4.  ¹⁷
5. In the case of sale of goods through mail orders - the date on which the seller receives the payment;
6. In the case of supplies through vending machines or other similar devices which become operational with coins, tokens and the like - the date on which the taxable person under this Law takes the coins or tokens from the aforesaid machines or devices;
7. In the case of a person who is not registered under this Law receiving a downpayment in connection with a supply and physically effecting the supply after the date of his registration under this Law - the date of the physical transfer of ownership or other rights in rem over the goods or the actual completion of services.