Article 23 establishes the tax due date, also known as the tax point, for supplies of goods and services. The tax becomes due on the earliest of three events: the date of supply, the date a tax invoice is issued, or the date of partial or full receipt of consideration. It specifies that the date of supply is determined by factors such as when goods are placed at a customer's disposal, when transport begins, or when services are completed. For repetitive supplies, an exception links the tax due date to the invoice payment date or actual payment, whichever is first.