Tax invoice
Where a registered person sells a good or supplies a service to another registered person, a tax invoice should be issued within 28 days, upon requests by the purchaser of such good or the recipient of such service. Below is a sample tax invoice.


Tax invoices issued by a registered person should include the following particulars
- “Tax Invoice” must be written in a prominent manner;
- Name, address and TIN of the seller of goods or supplier of services;
- Name, address and TIN of the purchaser of goods or recipient of services;
- Invoice number (it should be pre-printed or software generated number);
- Date of issue;
- Quantity and details of the goods sold or details of the services supplied;
- The value of the goods or services, excluding the amount of tax charged;
- Tax charged on the goods or services;
- The total value of the good or service inclusive of tax or, if the amount of tax has been included in the price of the good or service, a statement to such effect.