23. Time limits for issuing invoices and credit notes

The following are the time limits specified for issuing invoices, credit notes and documents for the purposes of section 70(1) of the Act—

(a) within the 15 days following the end of the month during which the goods or services were supplied, in the case of an invoice required to be issued in accordance with section 66(1) or 86 of the Act,

(b) within the 15 days following the end of the month during which a supply of greenhouse gas emission allowances (within the meaning of section 16(2) of the Act) is made,

(c) within 15 days following the end of the month during which a supply of services consisting of construction operations (to which section 16(3) of the Act applies) is made,

(e) within the 15 days following the day on which the increased consideration is paid or the day on which the increase in consideration is agreed between the parties, whichever day is the earlier, in the case of an invoice required to be issued in accordance with sections 67(1)(a) or 68(2) of the Act,

(f) in the case of a credit note required to be issued in accordance with section 67(1)(b) or 68(2)(b) of the Act—

(i) where a decrease is due to a discount, within the 15 days of the date of receipt of the money to which the discount relates, or

(ii) in any other case, within the 15 days of the day on which the decrease in consideration is agreed between the parties,

and

(g) within the 15 days following the end of the month during which the payment was received, in the case of an invoice required to be issued in accordance with section 70(2) of the Act in respect of a payment for a supply of goods or services before the supply is completed.