Sellers and service providers must issue certain tax documents when they make a sale of a product or provide a service.
For VAT purposes, a seller is any person who makes customary sales of goods. A service provider is a person who provides services, even if sporadically. These taxpayers have an obligation to issue a tax invoice for every sale or service provided. All documents issued for supplies of goods and services must be issued electronically, and their issue must be authorised by the SII. Invoices are compulsory, even if the transaction is exempt from VAT,
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Web page updated on 17 Mar 2025 16:07