What must be on an invoice in Suriname

A VAT-registered business must give dated, sequentially numbered invoices to business customers (article 27):

• for its taxed supplies of goods and services;
• for advance payments received before the supply, issued before the payment is due.

Invoices must be issued within fifteen days after the end of the month in which you delivered the goods or performed the service. For customers who aren't businesses you can use a cash register receipt instead; without a cash register, they get an invoice too.

Article 28 lists these details:

1. The date of issue.
2. A sequential number, in one or more series, that identifies the invoice uniquely.
3. Your tax identification number (FIN).
4. The tax identification number of your customer.
5. The names and addresses of you and your customer.
6. The quantity and nature of the goods, or the extent and nature of the services.
7. The date of the supply, or when the service was completed.
8. The amount for each rate or exemption, and the unit price excluding VAT.
9. The VAT rate applied.
10. The amount of VAT.
11. When an exemption applies, a mention of it.
12. For motor vehicles: the make, model, engine size and chassis number, and for work on a vehicle its number plate.
13. When the customer has to account for the VAT: "BTW verlegd".

Businesses that sell through a cash register must be able to give the customer a copy of the receipt. It must show the date, the number, your tax number, name and address, what was sold, the date of the supply, the amounts per rate or exemption, the rate and the VAT.

You may send invoices electronically, such as a PDF by email, when your customer accepts that (article 29). The origin and content must be reliable and the invoice readable, and when you store invoices electronically you keep what guarantees that as well.

A document that changes an invoice and refers to it specifically and clearly also counts as an invoice. A credit note therefore names the original invoice and shows the corrected amounts and VAT.

You must keep a copy of every invoice you issue (article 27), and keep your records for at least ten years, on paper or electronically.

CoreBooks numbers invoices in series, prints your tax number and your customer's, the supply date, the amount and VAT per rate, exemptions and "BTW verlegd" where it applies. Credit notes name the invoice they correct, and every invoice is a PDF and a private link. Vehicle details can be added as custom fields printed on the invoice.