What information has to be included in a tax invoice?
A tax invoice has to include the following particulars:
- An identifying number of the invoice
- Date of supply
- Name, address and V.A.T. registration number of supplier
- Name, address and V.A.T. registration number of customer
- Details of the supply made
- The total price before any discount
- The rate of discount if any
- For each supply made, the rate of tax chargeable thereon and the price charged excluding V.A.T.
- The tax chargeable at each rate
- 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.