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V1104-18 ·27 April 2018 ·consulta-vinculante Medium impact
Tax

Third parties may issue receipts on behalf of farmers or livestock breeders if they meet Invoicing Regulation requirements

A company that issues invoices on behalf of entrepreneurs at livestock auctions has enquired whether it can issue the receipts required for the special scheme. The DGT has ruled that it is possible for third parties to fulfil the invoicing obligation, provided that the receipt contains all the legal requirements necessary to allow for the reimbursement of compensations.

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Lifecycle

2018-04-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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