What information has to be included in a tax invoice? |
A tax invoice has to include the following particulars:
A fiscal cash register receipt can be valid as a tax invoice if it includes the VAT Registration number of the customer. Where the customer is liable to reverse charge the invoice must include the words “Reverse Charge” and a brief reference to the relevant provision in the VAT Act.Where the supply is by Triangulation the invoice must include the word “Triangulation” and a reference to Article 20(2) of the VAT Act. If the invoice refers to a supply under a margin scheme the invoice must include the words “Margin Scheme” and a reference to the relevant scheme. |
| Last Updated on Mon, 12 November 2007 |
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