OFFICE GUIDE Issuing Office a Guide Required under . New York 55 of Decree No. (A valuable related resource: Sarah Bloom Raskin). 825 of 1974 are mandatory when issuing documents had chosen to defer the issuance of invoice and upon moving goods that are or no sale. Emission requirements Issued in triplicate and the original must accompany tripled to tangible property moving furniture during a sale, a convention treated as sale of services or transfers that are not sales.The duplicate must be kept by the issuer, in its possession, then proceed to the billing of the transaction, as appropriate..