ARTICLE 18F: ACCREDITATION OF THE VALUE-ADDED TAX (VAT) IN DIGITAL SERVICES BY FOREIGN RESIDENTS

The recipients of the services referred to in this Chapter may accredit the tax that is transferred to them expressly and separately, provided that they comply with the requirements established for this purpose in this Law, with the exception of those applicable to the digital tax receipts online. In substitution of these, the receipts must meet, at least, the requirements established in accordance with the provisions of article 18-D (LIVA: Art. 18D), section V of this Law.