Under the Value Added Tax Regulations, 2020, VAT-registered taxpayers are required to issue electronic tax invoices. However, previously, it was not made clear that non-resident suppliers in the digital marketplace were exempt from this obligation.
Furthermore, it should be noted that while non-resident suppliers are not required to issue electronic tax invoices, they still have to issue invoices or receipts detailing the value of the transaction, the supply, and the taxed amount.