Invoicing and Accounting Requirements for VAT-Registered Persons
SEC. 113,NIRC. Invoicing and Accounting Requirements for VAT-Registered Persons. – (A) Invoicing Requirements. – A VAT-registered person shall issue: (1) A VAT invoice for every sale, barter or exchange of goods or properties; and (2) A VAT official receipt for every lease of goods or properties, and for every sale, barter or exchange of services. (B) Information […]