Definition

Art. 93.

(1)

Tax documents, within the meaning of this Law, shall include:

1. Tax invoices;
2. Tax notices to tax invoices;
3. Simplified invoices;
4. Notices to tax invoices.

(2)

 ⁸² Tax documents shall be issued by the registered person who is a supplier within five days after the date of the chargeable event and notices shall be issued within five days after the change of the tax base and reported in the accounting documentation and the sales log for the tax period to which they refer.

(3)

Tax documents shall be issued at least in duplicate.

(4)

Tax documents shall be issued in all cases upon request by the customer of the supply.

(5)

The tax documents received by the customer of the supply shall be reported in his accounting documentation for the tax period in which they are received.

(6)

No modifications or additions shall be allowed to tax documents. Wrong or forged documents shall become null and void. The latter shall not be destroyed but they shall be kept with the issuer of these documents.

(7)

New tax documents shall be issued in the cases under par. 6.

(8)

Tax documents issued under this Law shall be kept over a five-year period after the expiration of the tax period to which they refer.

(9)

 ⁸³ In the event of theft, loss, damage or destruction of tax documents, the registered person shall immediately advise the respective territorial tax directorate thereof in writing.

(10)

Tax documents may be issued either manually or automatically.