14. What are the obligations of the entities in the case of self-invoicing?

The Issuer of the document (recipient of goods / services) transmits a summary and classification of expenses through:

A. electronic invoicing providers
B. ERP software programs
C. Special Registration Form at the times provided per case in A.1138 / 2020

The Recipient of the document (seller of goods / services) transmits income classification through:
A. ERP software programs
B. Special Registration Form at the times provided per case in A.1138 / 2020