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The taxpayer asks whether they can record the total amount of received invoices without breaking down the taxable base and the VAT amount. The DGT rules that invoices must be recorded one by one with their concepts itemised, unless the requirements for a summary entry are met.
Businesses must ensure that individual invoices are recorded with their specific VAT breakdowns to comply with accounting and tax regulations, unless they qualify for summary entry procedures.
The tax team reviews your specific situation.
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