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# Summary of the Instrument The document describes procedures for different types of businesses when issuing invoices (Factura). **Types of Businesses:** * **Monotributista:** A type of business (probably in Argentina or similar Latin American country) with simplified tax obligations, similar to...

# Summary of the Instrument The document describes procedures for different types of businesses when issuing invoices (Factura). **Types of Businesses:** * **Monotributista:** A type of business (probably in Argentina or similar Latin American country) with simplified tax obligations, similar to a sole proprietor. * **Responsable Inscripto:** A registered, responsible business. * **Consumidor final:** Final consumer **Invoice Types and VAT (IVA):** * **Factura A:** Issued to a "Responsable Inscripto" that is a registered business. * **Factura B:** Issued to a "Consumidor final" that is the end consumer. * **Factura C:** Issued to a "Monotributista" that is a simplified tax business. This invoice type might be exempt from VAT. **VAT (IVA) Details:** * **Exento de IVA:** Exempt from IVA. * **Se detalla IVA:** Details of IVA are provided on the invoice * **Monto de IVA:** Amount of IVA **Additional Notes:** The document states that the procedures depend on the business type and whether VAT is applicable or not. There's a fixed amount to be paid (pago un monto fijo). This payment structure might depend on the invoice type. **In summary**, the document explains different approaches for invoicing (Factura) with varying VAT (IVA) procedures based on the tax status of the buyer. This is likely a set of rules for businesses or tax regulations for invoicing in a country like Argentina based on their tax system.