There are five categories of high tax risk products for which E-invoice should be used. The companies that retail clothing must pay attention to the specific CANE codes provided in the legislation, but also to certain conditions. For the products with high fiscal risk, sold in the B2B relationship (i.e. legal entity to legal entity), the provisions of GEO no. 130/2021 and the provisions of Order no. 12/2022. These provisions do not apply to direct sales to individuals.
Source: fiscal-requirements.com
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