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.
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