The Director-General of the Revenue Department on 17 February 2023 issued Notification No. 247 on value added tax (VAT), outlining the requirements of an e-tax invoice.
Pursuant to the notice, effective 6 January 2023, VAT registrants that issue e-tax invoices are required to comply with the following practices:
- Upon a request from a customer or a service recipient for an e-tax invoice (to replace an abbreviated e-tax invoice), a newly issued e-tax invoice must contain the following message:….
Source: KPMG
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