Issuing Invoices
Every taxable person must issue an invoice, or any other document serving as an invoice, when supplying goods or providing services to any other person.
The invoice must include at least the following:
- The name, address, and registration number of the supplier of goods or provider of services with the Ministry of Finance.
- The name and address of the person for whom the invoice is issued.
- The subject of the supply of goods or provision of services.
- The sequential invoice number and its date.
- The amount due for the supply of goods or provision of services.
- The amount of tax due and the tax rate applied.
Sample of the required invoice.
Reference: Article 38 of Law No. 379 dated 14/12/2001, Value Added Tax Law.
Keeping Records
Taxpayers subject to Value Added Tax are required to keep a journal, inventory book, and ledger.
Records and accounting documents may be kept for the purposes of imposing taxes and fees without stamping or authentication.
The taxable person must keep books, invoices, and other accounting documents for a period of ten years from the end of the year to which these records and documents relate.
These records and documents may also be kept using automated information systems or any other modern technologies.
The records and accounting documents required by law are kept in Arabic. They may also be kept in French or English.
Reference: Articles 30-31 of Law No. 44/2008, Tax Procedures Law.
Minister of Finance Decision No. 453/1 dated 23/4/2009.