Filling it in: a VAT-registered business shows its VAT number, and a PAN-only business shows its PAN and charges no VAT. Number invoices in your own series, in unbroken order. A registered customer needs their PAN on the invoice to claim the VAT. A second copy of an invoice already issued must say so on its face: tick "This is a reprint" and it prints "Copy of Original" under the title.
Rate source: VAT Act 2052 as amended; standard rate as published by the Inland Revenue Department. Checked 2026-09-12. A VAT-registered business must issue invoices from software listed under the Electronic Billing Procedure 2074, in an unbroken series, and keep copies. This page produces the format, not the record. Confirm what your business must carry with the IRD or your accountant.