In order to guarantee legal certainty and transparency, rules regarding the deadlines within which a debit note is to be sent should be laid down.
D’fhonn deimhneacht dhlíthiúil agus trédhearcacht a áirithiú, ba cheart rialacha a bhaineann leis na spriocamanna ina bhfuil nóta dochair le seoladh a leagan síos.