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A Summary of the Address Instruction on the Issuance of Invoices Pursuant to Article 19 of the VAT Act

As per the provisions of Article 19 of the VAT Act, taxpayers are required, in regard to the supply of goods and services provisioned in the law, to issue an invoice including the particulars of the transaction parties and the object of transaction, with due regard to the regulations of the Guild Union Act, in the manner already announced by the Iranian National Tax Administration (INTA), whereby they shall be obliged to mention, in a particular column, the due VAT and duties to be paid and to collect the amounts thereof.

By virtue of the Address Instruction on the Issuance of Invoices Pursuant to Article 19 of the VAT Act issued under No. 1726 on September 4, 2008:

1)    Essential information items for the sellers and purchasers are as follows:


·       The seller s identity particulars including the name/title, economic number, national identification number (for individuals), full address and postal code; and


·       The purchaser s identity particulars including the seller s name/title, economic number (for legal persons), national identification number (for individuals),full address and postal code;


2)    The invoice so issued should include a printed serial number or a serial number issued by a computerized system as well as the transaction date in the Iranian calendar; and


3)    The minimum information required to be mentioned for any transactions include the title of the transaction object, quantity or number of items, measurement unit, unit fee, total amount to be paid, discounts, the sum of VAT and duties, and the total payable amount. The invoice should also contain both the “total cost of the goods and services transacted” and “the total amount of VAT and duties” as separate items and shall be signed and sealed by the seller.

In addition, no matter the purchase is to be made in the customer’s presence or in his absence, both sample invoices should be designed in the enterprise s sale system so that, if necessary, the customer will be able to receive his intended type of invoice from the enterprise s system. Therefore, where the purchaser is the final consumer, there shall be no obligation to record the purchaser s name in the invoice and the sale invoice can be issued according to the first form sample(i.e. Form Sample 1). Otherwise, where the purchaser wishes to use the paid VAT and duties as tax credits, then he may request for an invoice in conformity with the second form sample (i.e. Form Sample 2) including their full particulars, as purchaser, and the seller’s verifying signature and seal. Thus, the taxpayers should take any measures required for issuing both types of invoices to be submitted to the customers, if requested for.

It is worth mentioning that so long as the information items recorded in the issued invoices are in conformity with the arrangements provisioned in the sample invoices of the aforementioned address instruction, there shall be no limitations in terms of the size and format of the invoice, and the taxpayers are authorized to include any further information items they wish in addition to the elements stipulated herein.

It should also be noted that the Form Samples (1) and (2) included in the Administrative Address Instruction Pursuant to Article (169 bis) of the Direct Taxes Act, issued under the No. S/200/24468 dated January 17, 2011 and its subsequent amendment under the No. 200/3954 dated May 28, 2013 are in total conformity with the samples stipulated through the Address Instruction on the Issuance of Invoices Pursuant to Article 19 of the VAT Act.

It should finally be reminded that all letters of circular, address instructions and announcements already issued by the Iranian National Tax Administration regarding the VAT system are currently on-line available at www.vat.ir for the public access.

Related Pages
Administrative By-Law of Article (107) of the Amended Direct Taxes Act
Administrative By-Law of Note (3) under Article (169) of Amended Direct Taxes Act approved on July 22, 2015
Allow ability of the Interests Paid for the Issuance and Sale of Cooperation Bonds
Bylaw of Paragraph (14) under Article (12) of the VAT Act
Currency Exchange for the Taxpayers with Foreign-Currency Transactions and Foreign-Currency Debts
Extension of the Rule of Note (2) under Article (119) of the Fifth Five-Year Development Plan of I.R.I to Those Entitled to the Tax Exemption Provided in Art. (13) of Law for the Management of Free Trade/Industrial Zones
Letter of Circular on Salary Income Annual Allowance for 1395 (2016)
Letter of Circular regarding the Tax Exemption in Free Trade/Industrial Zones
New Directive Regarding the Prevention from the Exit from the Country
Procedure for the VAT Treatment of Chain Store Companies
Procedure on How to Apply the VAT and Excise Duties in Free Industrial/Trade and Special Economic Zones
Resolutions Made by the Tax Supreme Council regarding Tax Exemption in Free Zones
Resolving Obscurities regarding the Procedure on How to Apply the VAT and Excise Duties in Free Industrial/Trade and Special Economic Zones
Some Provisions Related to Article (197) of the Direct Taxes Act
Starting Point of Calculating the Fines Pursuant to Article (190) of Direct Taxes Act on Understated Incomes (Adjusted Tax)
Supreme Tax Council Opinions on the Obligations of Foreign Companies, Mordad 20, 1397
Tax-Related Provisions of 1395 (2016) Annual State Public Budget
Tax-related Provisions of State Budget Law of 2018
Tax-related provisions of the Law for Removing Obstacles to Competitive Production and Promoting the Country's Financial System
The Exemption of the Profits Derived from Currency Exchange in the Economic Activities Carried Out in Trade/Industrial Free Zones
The Resolution No.: 30/4-5586 Date: June 12, 1995 (issued by the Plenary Board of the Supreme Tax Council on the Tax Exemption of Free Zones)
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