If a company had several establishments

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it could happen that its suppliers supplied each one individually and issued one invoice per establishment, let's say a self-employed person with several shops. Even if the establishments were different, it would be considered a single operation, so the limit would have to be applied to the sum of the daily amounts of all the invoices issued by that supplier to that company.

In the case of a professional who provides a service in several work sessions , for example a dentist, if the amount to be invoiced in the different sessions were to add up to more than 2,500 euros, nothing could be paid in cash. However, if several independent services were provided to a client throughout the year, each of them would be denmark whatsapp shopping data considered individually.

When several transactions are made in the same day , for example purchases in a department store where different items are purchased and each has its own receipt, they must be considered individually and may be paid in cash if none of the purchases exceeds 2,500 euros. However, if the purchases refer to the same goods or directly related goods and the customer separates them with the intention of splitting them into a single transaction, the amounts would be added together.