The Registered Supplier shall issue an original tax credit note when there is a reduction of the output tax on any supply made thereby pursuant to the provisions of Clause (2) of Article 62 of this Decree-Law and shall deliver the same to the recipient of goods or services.

The Registered Supplier shall, when making a deemed supply, issue an original tax credit note if there is a reduction of the output tax on such supply pursuant to the provisions of Article 61 of this Decree-Law, and shall keep the same in its records.

The Executive Regulations of this Decree-Law shall determine the following:

1. The basic data to be included in the tax credit note in cases where the taxable person is obligated to issue such a note.

2. The conditions and procedures necessary for the issuance of an electronic tax credit note.

3. The cases where the Registered Supplier is not required to issue and deliver a tax credit note to the recipient of goods or services.

4. The cases where other documents may be issued in lieu of the tax credit note, the conditions thereof and the data to be included therein.

5. The cases where a person may issue a tax credit note on behalf of the registered supplier.

For the purposes of this Article, the registered supplier, who is subject to the e-invoicing system, shall issue and deliver a tax credit note as an electronic credit note, according to the e-invoicing system. ^[G1]