In certain circumstances and subject to conditions, taxable persons making the continuous supplies may issue a single invoice for successive payments falling due within a one-year period instead of issuing separate invoices for each individual payment1.
Types of supplies that may be covered by a single invoice for successive payments
Taxable persons making the following supplies may issue a single invoice for successive payments falling due within a one-year period instead of issuing separate invoices for each individual payment2:
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