8.1 Tax invoice.—A tax invoice under section 34(1) of the Act is a pre-numbered document executed by the registered supplier and must contain at least the following particulars —
(a) the words “Value Added Tax Invoice” or “VAT Invoice” in a prominent place;
(b) the name, address and TIN of the supplier;
(c) the name, address and TIN of the recipient;
(d) the date on which the VAT Invoice is issued;
(e) a description of the goods or services supplied, including the quantity or volume, as applicable, and the date on which the supply was made;
(f) the consideration for the supply; and
(g) the amount of VAT charged.
8.2 Sales receipt.—A sales receipt under section 34(2) or (7) of the Act is a document executed by the registered supplier and must contain at least the following particulars —
(a) the words “VAT Sales Receipt” in a prominent place;
(c) the date on which the sales receipt is issued;
(d) a description of the goods and services supplied, including the quantity or volume as applicable and, if necessary to identify the supply, the date on which the supply was made;
(e) the total consideration for the supply (including VAT); and
(f) the amount of VAT charged.