The declared prices shall be inclusive of tax in case of the taxable supply.

Notwithstanding the provisions of Clause (1) above, the taxable person may declare tax-exclusive prices in the following cases:

1. Supply of goods or services for exportation;

2. If the customer is a registrant.

If the declaration of prices as being exclusive of tax applies in accordance with Clause (2) of this Article, the price shall be explicitly identified as being exclusive of tax.

Notwithstanding the provisions of Clause (1) above, the taxable person shall declare the price as being exclusive of tax in the following cases:

1. Supply of relevant goods or relevant services to which the provisions of Clause (1) of Article 48 of the Decree-Law apply.

2. Supply of taxable goods in accordance with Clause (3) of Article 48 of the Decree-Law.