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Special system of the group of entities

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Duties concerning billing

There are two amounts that must be specified on the invoice of intra-group transactions applying the advanced modality:

  • the amount of the gross tax base, calculated in accordance with the general criteria in articles 78 and 79 of the Tax Law
  • the amount of the gross tax base, calculated in accordance with the special rules of the REGE (special regime for groups of companies), gathered in article 163.octies.one of the Tax Law.

These invoices must also be issued in a special series.