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A query was raised regarding whether businesses are obliged to issue electronic refund documents for travellers or if it is optional. The DGT has ruled that the exemption is not optional and establishments must issue said document when legal requirements are met.
Businesses operating in sectors involving traveller tax exemptions must comply with the mandatory issuance of electronic refund documents, ensuring they meet all legal criteria to facilitate the process.
The tax team reviews your specific situation.
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