An invoice must be issued:

The correct answer is: D. Earliest of the above dates.

An invoice is a document that a seller issues to a buyer to request payment for goods or services that have been sold. The invoice must include certain information, such as the date of the sale, the goods or services that were sold, the quantity of each item, the price of each item, and the total amount due.

The invoice must be issued at the earliest of the following dates:

• At the time of removal of goods. This means that the invoice must be issued when the goods are physically removed from the seller’s premises.
• On transfer of risks and rewards of the goods to the recipient. This means that the invoice must be issued when the buyer assumes the risk of loss or damage to the goods.
• On receipt of payment for the supply. This means that the invoice must be issued when the buyer pays for the goods.

The invoice must be issued in a timely manner to avoid any problems with the buyer’s payment. If the invoice is not issued on time, the buyer may be able to refuse to pay for the goods.

Here are some additional details about each of the options:

• Option A: At the time of removal of goods. This is the earliest date that an invoice can be issued. The invoice must be issued when the goods are physically removed from the seller’s premises. This is usually the date that the goods are shipped to the buyer.
• Option B: On transfer of risks and rewards of the goods to the recipient. This means that the invoice must be issued when the buyer assumes the risk of loss or damage to the goods. This is usually the date that the goods are delivered to the buyer.
• Option C: On receipt of payment for the supply. This means that the invoice must be issued when the buyer pays for the goods. This is usually the date that the buyer sends a check or makes a credit card payment to the seller.
• Option D: Earliest of the above dates. This is the correct answer. The invoice must be issued at the earliest of the following dates: the time of removal of goods, the transfer of risks and rewards of the goods to the recipient, or the receipt of payment for the supply.