Determine the time of invoice issuance.
Compare the legal events that give rise to the invoicing date for common business transactions.
The tool uses the data you enter and the rules publicly available at the bottom of the page; the results do not replace checking actual contracts and records.
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The results will be displayed here.
Select the transaction type and enter the required timeframes.
COMPARISON RESULTS
Invoice date
The decisive event
Points requiring further verification.
The documents should be checked.
Defining parameters and scope of application Check the rules currently in use.
Scope of the tool
The tool is applicable to transactions from [date]. 01/07/2026 and only supports the current rule set. Do not use the results to re-determine the billing dates of previous periods.
The main rule currently in effect
- Selling goods: the point at which ownership or the right to use is transferred.
- Export of goods: determined by the seller, but no later than the next working day after customs clearance.
- Service: completion date; if payment is received before or during service delivery, the date of payment is used, excluding any security deposit as stipulated in the Civil Code.
- Construction and installation: the time of acceptance or handover of completed work.
- For properties where ownership has not yet been transferred: according to the agreed payment collection date or payment schedule.
- Reconciliation service: upon completion of reconciliation, but no later than the 07th of the following month or 07 days from the end of the agreed period.
Assumptions and limitations
- The next working day displayed in the tool is only a reference day of the week from Monday to Friday. Users must determine the actual next working day themselves according to their work schedule, including holidays and compensatory days off.
- The tool's results depend on the nature of the information the user selects; the names on contracts or documents do not automatically determine the outcome.
- No automatic conclusions will be drawn for specific activities such as oil and gas, lending, taxi services, medical examinations and treatment, lotteries, casinos, and other specialized cases as stipulated in Article 9.
- The results do not replace a review of the contract, acceptance documents, payment vouchers, and actual business processes.
Main reference
Rules updated: August 6, 2026.