An accountable person who supplies taxable goods or services to an accountable person or other person listed in 40.18 is obliged to issue a VAT invoice showing the following particulars:
- Ìý
•ÌýÌýÌýÌý The date of issue of the invoice.
- Ìý
•ÌýÌýÌýÌý A sequential number, based on one or more series, which uniquely identifies the invoice.
- Ìý
•ÌýÌýÌýÌý The full name, address and registration number of the person who supplied the goods or services to which the invoice relates.
- Ìý
•ÌýÌýÌýÌý The full name and address
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