Article 53 - Special cases for issuing of simplified Tax Invoices

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.