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A company has requested a ruling on whether it is required to issue invoices in a smart store model where purchases are automated via cameras and payment is processed upon exit. The Directorate-General for Taxes (DGT) has ruled that there is an obligation to issue invoices for the transactions carried out.
Businesses operating automated retail models must ensure their systems comply with invoicing requirements, even when transactions are processed through automated sensor technology.
The tax team reviews your specific situation.
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