Title What is my role as a buyer/purchaser?
Description

It is the responsibility of every buyer to ensure that the correct invoice details are captured in the return i.e. the supplier PIN, invoice number, amount and date.


Note: If the purchase is being made from a Supermarket for purposes of resale the buyer is required to obtain a Tax invoice from the Customer Care desk. The invoice (and not the ETR receipt) will be used to claim related input taxes in the VAT return.
Category VAT Automated Audit (VAA)