For any taxable purchases made on or after August 1, 2022, only validated electronically transmitted invoices will be admissible for claim of input tax as provided under Section 17 of the VAT Act, 2013. Further, all VAT refund applications that will be made with respect to tax periods commencing after August 1, 2022 must be supported by TIMS compliant invoices.
Source: vitallaw.com
