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The Laws of Fiji
Last Updated: 1 August 2024

[VAT 10,015] Tax invoice particulars3 

3
Subject to regulation 5, a tax invoice shall contain the following particulars—
  • (a)the words “tax invoice” in a prominent place;
  • (b)the name, address and taxpayer identification number of the supplier;
  • (c)the name and address of the recipient;
  • (d)an individual serialised number and the date upon which the tax invoice was issued;
  • (e)a description of the goods and services supplied;
  • (f)the quantity or volume of the goods and services supplied; and
  • (g)the total amount of the tax charged, the consideration, excluding tax and the consideration, inclusive of tax for that supply.

[reg 3 am LN 42 of 2024 reg 2, effective 1 August 2024]