HOW INVOICE RULES VARY • 7 • Supplier identity: Name; Address and GSTIN • Buyeridentity:Name;Addressand GSTIN(ifregistered):Name;Address;, DeliveryAddress;StateNameand StateCode(ifnotregisteredand more than 50000 rupees) • Invoice level detail: Invoice number (consecutive, alpha numeric, unique number for a fiscal year); HSN Code; Description; Date; Quantity; Unit of Goods; Total Value; Applicable Rate of GST; Tax amount charged for CGST, IGST and SGST; Supplying State and Place; Delivery Address • Supplier or Digital Signature Canada Mandatory requirements for all invoices over C$150: • The words“tax invoice”in a prominent place, by convention the top of the invoice • Buyer identity: name; address • Supplier identity: name; address; GST / HST / PST number • Invoice level detail: invoice currency; quantity supplied; precise description of goods or services; invoice number; total including tax; total tax payable; terms of payment Outsourcing the issuance of invoices is allowed in Canada. The invoice must be issued in the name and on behalf of the supplier United Kingdom Mandatory requirements for all VAT- registered businesses filing an invoice: • Buyer information: Trading name; address • Supplier information: Name; address; VAT number • Invoice level detail: Unique invoice number that follows on from the last invoice; date of issue; tax point; description of goods or services total amount excluding VAT; price per item, excluding VAT; quantity of each type of item; rate of VAT charged per item Germany Requirement for‘qualified electronic signatures’, i.e. signatures that are based on a qualified certificate and are created using a secure signature creation device. Mandatory invoice requirements: • Supplier identity: Name and address (format: Name + Surname/Company + legal form; Street + number; Postal code + City; Country); VAT number • Buyer identity: Name and address (format: Name + Surname/ Company + legal form; Street + number; Postal code + City; Country); VAT number; Date of the supply; description • Invoice level detail: Date of the supply; description and quantity; value of any pre-agreed discount; invoice number; invoice date; VAT rate for each supply line; total VAT amount; taxable amount for each VAT rate; legal type of the company; registered seat of the company; bank details; managing directors; Court of Registration and commercial register number; Chairman of the Board • The German Federal Network Agency has strict guidelines, requiring digital signatures to be cryptographically based and contain a time stamp. Mexico Electronic Invoicing is obligatory in Mexico and the market is tightly regulated. Suppliers must create their legal invoices via an online portal provided by the Mexican government, under the CFDI (Comprobantes Fiscal Digital por Internet) electronic billing procedure. This has been mandated for companies doing business in Mexico since 2011. When sending invoice data to a buyer viaTungsten, transactions carried out with foreigners must be supported with a CFDI self-issued by the Mexican taxpayer. Mandatory invoice requirements: • All invoices must be signed electronically using the taxpayer’s electronic signature and digital stamp • Invoices must be verified and stamped by theTax Authorities or an authorised certification provider (“PAC”for its acronym in Spanish); • Invoices must be time-stamped at the moment of issue. • All the invoices information is reported to the Mexican Tax Authorities (“SAT”, for its acronym in Spanish) by the authorised certification providers New Zealand Sales tax is called Goods and Services Tax (GST). Records stored electronically, both in and out of New Zealand, must meet the requirements of New Zealand’s Electronic Transactions Act 2002. Mandatory requirements for all invoices over $1000: • The words“tax invoice”in a prominent place, by convention the top of the invoice • Buyer identity: name; address • Supplier identity: name; address; GST number • Invoice level detail: Date of issue; description of goods / services; quantity or volume • GST specific detail: Invoice must show at least one of the following: - The amount, excluding tax, charged for the supply - TheGSTandthetotalamount payable for the supply - A statement that GST is included in the final price if it has been.