A) Concept of delivery of goods and provisions of services

The Tax Law defines what is meant by delivery of goods and offers a residual concept of provision of services. Likewise, it considers certain operations carried out without compensation to be similar to the delivery of goods or provision of services for consideration.

1. Deliveries of goods
2. Operations treated as deliveries of goods
3. Provision of services
4. Operations treated as provision of services
5. Classification of construction work