Starting from January 1, 2026, according to the amendments to the Tax Code of the KR, the date of occurrence of the tax obligation for sales tax and the single tax will be considered the date specified in the invoice, the date of issuing the cash register receipt, or the date of receiving payment. In this case, the event that occurred first will be taken into account.
It is important to note that if an advance payment is received, it will be included in the taxable base in the period when it was actually received, even if the goods have not yet been shipped or the services have not been provided.
Since the taxation applies to the sale of goods, works, or services paid for both in cash and non-cash, advance payments should also be accounted for in the reporting at the moment they are received.
Thus, in the reports on the single tax and sales tax, all receipts, including advances, must be reflected for the reporting period in the corresponding lines designated for indicating the volume of revenue.
