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A query was raised regarding whether there is an obligation to issue invoices for operations within the TIPS project and whether supporting documents from other central banks are valid as invoices. The DGT ruled that, as these are non-taxable operations equivalent in nature to exempt financial transactions, the issuance of an invoice is not required.
This ruling clarifies the invoicing requirements for central bank operations, confirming that non-taxable transactions similar to exempt financial services do not necessitate formal invoices.
The tax team reviews your specific situation.
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