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VAT billing obligations

If you apply this regime, in general, you will not be required to issue an invoice, unless you carry out activities whose accrued fees are determined taking into account the volume of operations.

Exceptions:

You will need to issue an invoice for certain operations:

  • Sale of fixed assets

  • The client is a businessman or professional

  • The client is a Public Administration

  • The recipient requires it for the exercise of any right of a tax nature

  • Certain foreign trade operations