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A company selling medical products via a platform asks whether it can issue a single monthly invoice grouping all sales made to various individuals. The DGT rules that a recapitulative invoice is only permitted when multiple transactions are carried out for the same recipient within the same calendar month.
Businesses must ensure that simplified invoices are issued for individual retail transactions and cannot consolidate sales made to different customers into a single monthly document.
The tax team reviews your specific situation.
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