The VAT Law of 2000 and the VAT (General) Regulations of 2001
require VAT invoices to be issued for all taxable transactions.
Recognising that the nature of their business makes it difficult
for some traders, such as canteens and mobile traders selling items
with a low unit price, to provide a legal proof of supply at the
time of delivery, the Tax Department has issued a circular (EE228
dated 20 December 2018) allowing the use of pre-printed receipts of
a fixed value, such as €1 or €2, to be handed to
customers or attached to the goods concerned. The receipts should
be in numbered blocks of a standard value and should show a serial
number, the name, address and registration number of the supplier,
a description of the goods or services provided, the total amount
payable including VAT and the applicable VAT rate.
