Most of the 1099s I see show the date paid ----------------- if you look for it.  But I don't tend to look for it and use the suggested 12/31 date.  I left off the year for when somebody looks at this next year or the year after or the year after that.  You just know someone two years from now is going to see this and wonder why 12/31/22 doesn't work on a 2024 tax return. 😬