FEATURES OF A COMPLIANT FISCAL TAX INVOICE

The  following features should appear:

• the words “Fiscal Tax Invoice” in a prominent place; 
• the name, address ,Business Partner number and VAT number of the supplier; 
• name and address of the recipient and, if the recipient is a registered operator, the Business Partner number and VAT number ; 
• an individual serialised number (invoice number) and the date upon which the tax invoice is issued; 
• a description of the goods or services supplied; 
• the quantity or volume of the goods or services supplied; 
• either— 
  • the value of the supply, the amount of tax charged and the consideration for the supply; or 
  • where the amount of tax charged is calculated by applying the tax fraction to the consideration, the consideration for the supply and either the amount of the tax charged, or a statement that it includes a charge in respect of the tax and the rate at which the tax was charged.

NB: The electronic signature is not mandatory as not all fiscal devices generate a signature.