When to issue a simplified e-invoice (or note) vs a standard e-invoice (or note)?

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When to issue a simplified e-invoice (or note) vs a standard e-invoice (or note)?

- Please refer to the “Invoicing and records guideline” section 4.1.2 here

- Please also note that e-invoices are not required for the following transactions:

- Exempt supplies

- Import of goods

- Supplies subject to reverse charge mechanism

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