What a VAT Credit Note Must Show?
A valid credit note must also show:
- the words “tax credit note” shown in a prominent place
- the name, address and Taxpayer Identification Number (TIN) of the supplier
- the name and address of the customer
- the reason for its issue
- information sufficient to identify the taxable supply to which the tax credit note relates
- the rate and amount of VAT credited
- the date on which the tax credit note was issued