Article 52 - Tax Invoice

A. A Tax Invoice must contain at least the following:

1. The words 'Tax Invoice' clearly stated.
2. The name, address of the Taxable Person and his Registration Number.
3. The name and address of the Customer.
4. The date of issue of the Tax Invoice and the date of Supply or date of payment if these differ from the date of issue.
5. A sequential invoice number.
6. A description of the Goods or Services supplied.
7. The quantity of Goods supplied.
8. The value of the Supply in Dinars, with the unit price exclusive of Tax in Dinars.
9. The value of discount, if any, and the net value of the Supply in Dinars.
10. The rate and amount of Tax applicable.
11. The total amount due on the Supply inclusive of Tax in Dinars.
12. The exchange rate applied where a currency other than the Dinar is used.
13. An explicit reference where Tax has been calculated based on the profit margin mechanism.
14. An explicit reference where the transaction has been exempted from Tax.

B. A Taxable Person shall issue a Tax Invoice when supplying Goods or Services to a Non-Resident Person.

C. A Taxable Person who is obliged to pay Tax through the Reverse Charge Mechanism shall record the Tax amount due in Dinars in respect of the transaction on the invoice issued to him by the Supplier residing outside the Kingdom.

D. Where a Taxable Person issues a copy or several copies of the original Tax Invoice, the statement 'Duplicate of original' must be displayed on every copy. Input Tax shall only be deducted using the original Tax Invoice.

E. Where an original Tax Invoice is lost or damaged, the Supplier may issue a duplicate invoice with a statement indicating that it has been issued to replace the original Tax Invoice.

F. A Taxable Person shall retain photocopies of all Tax Invoices issued by him for a period of five years from the end of the Gregorian year in which such invoices were issued.

G. A taxable Customer who receives Goods or Services from a taxable Supplier has the right to issue a Tax Invoice on behalf of that Supplier in accordance with the following conditions:

1. There is an agreement in writing between both parties relating to the issue of Tax Invoices by the Customer.
2 The Supplier undertakes not to issue any Tax Invoice relating to the specific transaction.
3. There is a mechanism whereby the Supplier is able to approve every Tax Invoice issued by the Customer on his behalf.
4. The Tax Invoice clearly indicates that it is issued by the Customer on behalf of the Supplier.
5. The Customer retains a copy of every Tax Invoice issued on behalf of the Supplier.
6. The invoice issued by the Customer on behalf of the Supplier meets all the conditions for a Tax Invoice provided in the Law and these Regulations.

H. A Taxable Person who makes several Supplies for a single Customer during a period of no more than one month may issue a summarised Tax Invoice which will be treated as a Tax Invoice, provided that the conditions for a Tax Invoice stipulated in the Law and these Regulations are met.

I. Notwithstanding the provisions of Paragraph A of this Article, a bank statement shall be treated as a Tax Invoice provided it contains the following information:

1. The name, address and Registration Number of the bank in the Kingdom.
2. The name and address of the Customer.
3. The date of issue of the bank statement.
4. The Tax rate applicable on every Supply.
5. The amount of Tax on every Supply.