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When do I have to issue a fiscal receipt instead of a tax invoice?

Every taxable person, whether he is exempt or not, who makes a taxable supply has to issue a fiscal receipt or a tax invoice. A taxable person (other than a retailer) who makes a taxable supply to another taxable person shall provide that other person with a tax invoice. A retailer making a taxable supply to a taxable person shall provide a tax invoice if so requested.

A taxable person, whether he is exempt or not, who makes a taxable supply to a non-taxable person has to issue a fiscal receipt.