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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.