Last Updated: 1 August 2020
[VAT 10,015] Tax invoice particulars3
Subject to regulation 5 and 7, a tax invoice shall contain the following particulars—
(a)the words “tax invoice” in a prominent place;
(b)the name, address and taxpayer identification number of the supplier;
(c)the name and address of the recipient;
(d)an individual serialised number and the date upon which the tax invoice was issued;
(e)a description of the goods and services supplied;
(f)the quantity or volume of the goods and services supplied; and
(g)the total amount of the tax charged, the consideration, excluding tax and the consideration, inclusive of tax for that supply.