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A psychotechnical assessment association asks whether it must issue invoices and if they must be electronic. The DGT responds that, as these services are VAT-exempt, an invoice is required, and currently electronic invoicing is not mandatory between businesses, except when dealing with public authorities.
Businesses providing psychotechnical assessments must issue invoices despite VAT exemption; electronic invoicing is not currently required between private parties.
The tax team reviews your specific situation.
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