What every invoice must show
- The words "VAT INVOICE" in a prominent place.
- The supplier's name, address and Taxpayer Identification Number.
- A description of the goods, with quantity or volume, or of the services, and the date of the supply.
- The consideration for the supply and the amount of VAT charged.
- The name of the recipient (VAT Act 2010, s.28(2)).
Numbering, keeping and correcting invoices
A tax invoice is due to the purchaser within 28 days of the date of the supply and must show the price in Seychelles rupees, the supplier's Seychelles Business Number, the date of issue and enough detail to verify the supply (Revenue Administration Act 2009, s.98).
Only one original VAT invoice may be issued for a supply. A copy clearly marked as a copy may be given to a customer who lost the original. A buyer who was not given an invoice may ask in writing within 60 days, and the supplier must comply within 14 days (VAT Act 2010, ss.31-32).
Corrections go through a VAT credit note or VAT debit note, each carrying those words, both parties' names, addresses and TIN, a serial number, the date, the reason, and the old and corrected amounts (s.29).
Accounts, invoices and records must be kept for seven years after the end of the revenue period, in Seychelles, in English, French or Creole (Revenue Administration Act, s.32). Failing to issue a tax invoice brings additional tax of SR 500 plus SR 50 per week for a small business (s.43).
Electronic invoicing in Seychelles
Electronic invoicing is not yet in force. The 2026 Budget Speech announced a phased, risk-based system from the second half of 2026, starting with larger VAT-registered businesses, and the SRC was still surveying local billing-software providers in September 2026.