tax point

Noun

(finance) The date on which a transaction takes place for the purpose of calculating value added tax.

Japanese Meaning

金融分野において、取引が成立した日付。付加価値税の計算の基準日として用いられる。

The tax point for the invoice is the date the goods were delivered, not the payment date.

請求書の課税時点は、支払日ではなく商品が引き渡された日です。

Sense（1）

(finance) The date on which a transaction takes place for the purpose of calculating value added tax.

tax points

（ plural ）