(1) A tax credit note required by section 35(1) of the Act must contain at least the following particulars:
(a) the name, address and taxpayer identification number of the registered person making the supply;
(b) the name, address and taxpayer identification number of the recipient of the supply;
(c) the value of the supply shown on the invoice, the correct amount of the value of the supply, the difference between those 2 amounts and the tax charged that relates to the difference; (Substituted by S.I. 8/2014)
(d) the words “Tax Credit Note” in a prominent place;
(e) the date on which the tax credit note was issued;
(f) a brief explanation as to why the tax credit note is being issued; and
(g) information sufficient to identify the taxable supply to which the tax credit note relates.
(2) A tax debit note required by section 35(3) of the Act must contain at least the following particulars:
(d) the words “Tax Debit Note” in a prominent place;
(e) the date on which the tax debit note was issued;
(f) a brief explanation as to why the tax debit note is being issued; and
(g) information sufficient to identify the taxable supply to which the tax debit note relates.