The insurance policies sent serve as tax invoices for accounting purposes. Find below the legal basis according to which we are not obliged to issue tax invoices for insurance policies. Art. 319 Invoicing (7) As an exception to paragraph (6) (a) and (d), the taxable person is not obliged to issue invoices for exempt operations without the right to deduct tax according to Art. 292 paragraphs (1) and (2). ART. 292 Exemptions for certain activities of general interest and exemptions for other activities (2) The following operations are also exempt from tax: b) insurance and/or reinsurance operations, as well as services related to insurance and/or reinsurance operations carried out by taxable persons who intermediate such operations."