Article 65 - Conditions and Requirements for Issuing Tax Invoices
Part 7: Calculation of the Due Tax
Chapter 5 - Tax Invoices
Article 65 - Conditions and Requirements for Issuing Tax Invoice [19]
The Registered supplier shall, when making a taxable supply, issue an original tax invoice and deliver it to the recipient of goods or services.
The Registered supplier shall, when making a deemed supply, issue an original tax invoice and deliver it to the recipient of goods or services, if any, or keep it in their records if there is no recipient of goods or services.
The Executive Regulations of this Decree-Law shall determine the following:
The data to be included in the tax invoice.
The conditions and procedures necessary for the issuance of an electronic tax invoice.
The cases where the registered supplier is not required to issue and deliver a tax invoice to the recipient of goods or services.
The cases where other documents may be issued in lieu of the tax invoice, the conditions thereof and the data to be contained therein.
The cases where a person may issue a tax invoice on behalf of the registered supplier.
[Any person, who receives an amount as a tax or issues in respect thereof a tax invoice, shall pay such amount to the Authority, and the same shall receive the same treatment of the tax due under the provisions of this Decree Law.] [G1]
For the purposes of this Article, the registered supplier, who is subject to the e-invoicing system, shall pay and submit the tax invoices in an electronic format invoice, according to the e-invoicing system. [G2]