Is Invoice Issue Date or Supply Date used for VAT Liability recognition?

[Yatin]

Hello ZATCA team,

Let’s say the Supply Date is 25th March but it was forgotten to create an Invoice until 27th March (Issue Date).

In this case, which date will be chosen by ZATCA to recognize the VAT Liability?

Thank you !

cc: @Ankit_Tiwari

[Yatin]

Hello ZATCA team,

A quick follow-up on this - thank you.

cc: @Ankit_Tiwari