(1) A taxable person shall, in accordance with subsection (1) of section 41 of the Act, on supply of taxable goods or service to a customer issue to the customer a tax invoice.

(2) A tax invoice shall contain the following:

(a) the name, address and Tax Identification Number of that taxable person;

(b) the date and time of supply;

(d) the name of the customer or business name and address and Tax Identification Number if a taxable person;

(e) a description sufficient to identify the goods or services supplied including the quantity of the goods or the extent of the services supplied;

(f) the type of transaction by reference to the following categories:

(i) sales;

(ii) hire purchase, hire, lease or rental;

(iii) exchange;

(iv) goods and services supplied from the taxable person’s own supplies;

(g) the tax-exclusive charge for each description of goods or services supplied;

(h) the rate of the tax;

(i) the total charge of the invoice, exclusive of the tax;

(j) the rate of the discount;

(k) the total tax charged; and

(l) the total charge inclusive of the tax.

(3) Unless a registered person is authorised by the Commissioner-General in writing to print that person’s own invoice similar to the invoice prescribed by the Commissioner-General, the tax invoice issued by a registered person shall be the invoice printed by the Commissioner-General.

(4) Where under subregulation (3), a person is authorised, the authorisation shall be for a period determined by the Commissioner-General and authorisation may be renewed.

(5) An original tax invoice shall not be provided in any circumstance other than that specified in subregulation (1).

(6) In the case of supplies made at the retail stage where recipients are not taxable persons, the tax may be charged in accordance with regulation 22 to 28.

(7) In the case of import of goods, the appropriate customs forms and receipts certifying payment of the tax shall be used as the control document for establishing eligibility for input tax credit.