What Then is a VAT Invoice?

A VAT invoice is a document that shows certain information about what is being transacted, whenever goods or services are supplied by a registered person to another registered person.

A VAT invoice, which should be pre-numbered and must show the following:

  1. the words “VALUE ADDED TAX INVOICE” or “VAT INVOICE” in a prominent place;
  2. the name, address, and TIN of the supplier;
  3. the name, address, and TIN of the recipient;
  4. the date on which the VAT invoice is issued;
  5. a description of the goods or services supplied, including the quantity
  6. the consideration for the supply; and
  7. the amount of VAT charged.

The VAT invoice should be in two copies (one for the purchaser, one for the supplier to be made available to the Inland Revenue Department when requested).

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