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Question: The following information are requirements that should be contained in a VAT receipt issued

for the purchase of goods or services except


the statement that the seller is a VAT registered person with the TIN number of the seller
the amount which the purchaser pays or is obligated to pay to the seller with the indication that such
amount includes the VAT
the amount of the VAT paid, which shall be shown as a separate item in the receipt, or if the
transaction is zero rated or exempt, the applicable VAT thereon, regardless of the amount of the
transaction
the date of the transaction, quantity, unit cost and description of the goods or properties or the nature of
the service

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