How is date of supply determined for goods?

The date of supply for goods is the earliest of the following dates:

• Transfer of goods, if they’re being transferred under the supervision of the supplier
• The date when the recipient takes possession of the goods, if they’re being transferred but not under the supervision of the supplier
• Completion of assembly or installation of the goods 
• On arrival of the goods, if they are being imported from outside the UAE
• Receipt of payment
• The date when a tax invoice is issued
• The recipient’s acceptance of supply/date within 12 months after the goods were transferred or places at the client’s disposal (if the supply was on a returnable basis)