A VAT invoice must be issued for all business-to-business (B2B) supplies of goods or services, exports and intra-EU supplies and for business-to-consumer (B2C) supplies of goods or services. There is no stipulated deadline for issuing invoices, except for supplies to other EU member states. Generally, invoices are issued at the time of supply by businesses.
Invoices are not required for the following:
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•ÌýÌýÌýÌý Supplies by businesses in the forestry
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