01 · Facts
A sale contract, possession transfer and property registration happened on different dates.
02 · Assessment in the guide
The guide examines which date governed the VAT event under the law relevant to that historic case.
03 · Practical application
Document delivery, title records and invoicing dates; verify current VAT rules.
Important limitation
This is a historic illustrative tax situation, not individual advice. Verify the status of the source, applicable statutory text and factual assumptions.
შემოსავლების სამსახურის სიტუაციური სახელმძღვანელო (infohub.rs.ge), № 1173
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