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A transport company has enquired whether motorway concessionaires are exempt from the obligation to invoice if they lack toll user data before the legal deadlines. The DGT has clarified that the obligation to invoice remains and must be fulfilled in accordance with the deadlines set out in the Invoicing Regulations.
This ruling clarifies that the lack of specific user data does not suspend the legal obligation to issue invoices within the prescribed timeframes, ensuring compliance with tax and accounting regulations.
The tax team reviews your specific situation.
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