Article 7 – Supply in Special Cases
As an exception to what is stated in Articles 5 and 6 of this Decree-Law, the following shall not be considered a supply:
- The sale or issuance of any Voucher unless the Consideration received in respect thereof exceeds its advertised monetary value, as specified in the Executive Regulation of this Decree-Law.
- The transfer of whole or an independent part of a Business from a Person to a Taxable Person for the purposes of continuing the Business that was transferred.
- Any other supply specified in the Executive Regulation of this Decree-Law.