Special system for agriculture, livestock farming and fishing

Duties concerning billing

• Businesses or professionals not required to issue invoices for transactions performed whilst developing activities attached to the special regime for agriculture, livestock farming and fishing, except for the supply of buildings.
   
• They must keep a copy of receipts detailing the payment of compensation throughout the time period established in the General Taxation Law. These receipts will be issued by the recipient of the operation and signed by the owner of the farm.