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A taxpayer inquired whether an 'information note' regarding legal fees is sufficient to deduct VAT. The DGT ruled that to deduct the tax, one must possess an invoice that complies with the content requirements established in the Invoicing Regulations.
Businesses and professionals must ensure that all supporting documentation for VAT deductions strictly adheres to formal invoicing regulations to avoid being denied the deduction.
The tax team reviews your specific situation.
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