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Tax Department

Rights and Obligations


Customers have the right to know whether the retailers are registered for VAT. Therefore retailers have to display their registration certificate according to the VAT (Displaying the Registration Certificate) Order of 1992. Otherwise, customers have the right to ask retailers to see the certificate.

Customers have the right to know, before any purchase, the selling price and to make sure that VAT is included. Therefore, goods for sale must bear a label with the selling price – including any amount of VAT - written on it. In relation to supplies of services, the fees (including any VAT amount) must be displayed at a visible place.

When customers purchase goods or services, they have the right to demand an invoice. Therefore, every person who supplies goods or services must issue an invoice (a credit invoice or a cash invoice or a receipt).

When a customer returns goods to the supplier, because for instance they were defective and if he is entitled to cash refund, the seller, if he is a registered person and thus charged VAT, must return the whole amount to the customer, including the tax.


Every person who is concerned, in whatever capacity in the supply of goods or services in the course or furtherance of a business, is liable to furnish to the VAT Commissioner such information and produce for inspection any documents upon demand by the VAT Commissioner.

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