Special Regime 02 — Exportation

When an invoice issued to a foreign customer contains both an exemption node and a non-subject node, the Special Regime key must be 02 – Exportation.

If Tax = “01” (VAT), “03” (IGIC), or left blank (interpreted as “01” VAT), and the Special Regime Key = “01”, then exemption codes E2 and E3 cannot be used.