Group 1 - The article discusses the frequent need for issuing invoices in small businesses, highlighting the inconvenience caused by multiple small transactions requiring separate invoices [4][5][6] - It suggests a solution where businesses can consolidate their invoices at the end of the month, provided that the total amount is clear and based on genuine transactions [6] - The article emphasizes the importance of understanding tax regulations related to invoice issuance and encourages readers to follow the relevant tax authority for more information [6][7] Group 2 - The article outlines the organizational structures of tax advisory firms, specifically partnership and limited liability forms, and the distinctions between them [9][11] - It details the requirements for registering a tax advisory firm, including the necessity for partners or shareholders to be tax advisors, certified public accountants, or lawyers, with tax advisors making up more than 50% [11][14] - The article clarifies that partners or shareholders in tax advisory firms do not necessarily have to be natural persons, as technology and consulting companies can also qualify [12][14]

Group 1 - The article discusses the requirements for issuing and receiving VAT invoices, emphasizing the importance of correctly filling out the remarks section to ensure compliance with tax regulations [2][3]. - Taxpayers must provide detailed information in the remarks section of VAT invoices, including property names and addresses, to avoid issues with tax deductions [2][3]. - The article highlights that failure to comply with the regulations regarding the remarks section can lead to invoices being deemed non-compliant and not eligible for tax deductions [3]. Group 2 - The article outlines the conditions for establishing a tax consulting firm, including the requirement that partners or shareholders must be tax professionals, certified accountants, or lawyers, with tax professionals making up more than 50% [8][10]. - It specifies that the legal representative of a limited liability tax consulting firm must be a tax professional, and partners cannot serve in more than one firm simultaneously [10][15]. - The article also mentions that technology and consulting companies can also serve as partners or shareholders in tax consulting firms if they meet certain conditions [12][16].