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The inquirer asks about IAE headings for mediation and promotion activities, as well as VAT invoicing obligations. The DGT determines IAE groups based on the specific activity and confirms that invoices must be issued for exempt services if performed within national territory.
Businesses must correctly identify their IAE heading based on the nature of their activities and ensure compliance with VAT invoicing requirements even for exempt services provided domestically.
The tax team reviews your specific situation.
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