A. Notwithstanding the provisions of Article 52 of these Regulations, a Taxable Person may issue a simplified Tax Invoice in any of the following cases:
1. Where the Customer is not registered for Tax purposes in the Kingdom.
2. Where the Consideration does not exceed five hundred Dinars.
B. A simplified Tax Invoice must contain at least the following:
1. The name, address and Registration Number of the Taxable Person.
2. The date of issue of the simplified Tax Invoice.
3. A description of the Goods or Services supplied.
4. The total value of the Supply in Dinars, inclusive of Tax.
5. The rate and amount of Tax applicable in Dinars.