HomeFAQsVAT → What information has to be included in a tax invoice?

What information has to be included in a tax invoice?

A tax invoice has to include the following particulars:     
            
  1. An identifying number of the invoice    
  2. Date of supply        
  3. Name, address and V.A.T. registration number of supplier    
  4. Name, address and V.A.T. registration number of customer    
  5. Details of the supply made    
  6. The total price before any discount    
  7. The rate of discount if any    
  8. For each supply made, the rate of tax chargeable thereon and the price charged excluding V.A.T.
  9. The tax chargeable at each rate    
  10. Total V.A.T. chargeable

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
 

Any questions?

Email us at contact@3a.com.mt 
Call us at +356 2757 2757
Office hours 9-17 (GMT +1).

Pricing

We assess and understand your situation free of charge and then propose a fixed price agreement. Unlike time-billing, which leaves you with a big unknown, a fixed price agreement will lend more clarity to our relationship with you.

Read more.

About 3a Accountants

We are a dynamic firm of Accountants in Malta that assists our clients improve their success by providing them with accurate, timely and effective advice.

Login Form