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Cash basis

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Formal obligations

The formal obligations specific to this regime are the following: 

The record book of invoices issued must include the transaction invoice date, and separately indicate the corresponding amount, as well as the bank account or payment method used.

The record book of invoices issued must include the transaction payment date, and separately indicate the corresponding amount and the payment method used.

The mention "special cash basis regime" must be included in the invoices that are issued.

The accrued according to the cash basis and, for information purposes, the total data of the operations carried out as if they had followed the general accrual criterion.