All VAT registered operators should fiscalise as outlined in SI 104 of 2010 as read with SI 148 of 2016 and SI 153 of 2016.

Electronic devices containing "fiscal memory" - a read-only memory built into fiscalised devices to store tax information at time of sale. Categories: Fiscalised Electronic Registers (ETRs), Fiscalised printers, Electronic Signature Devices (ESDs).

VAT registered retail operators must use a fiscalised electronic register or non-fiscalised register with fiscal memory device. Other operators may use Electronic Signature Devices or fiscalised registers.

Incentives include: 50% Input Tax claim on VAT 7, remaining 50% spread over two years as SIA, rebate of duty on importation, no VAT on importation by approved suppliers, local supply VAT zero-rated.

Fiscal devices should be acquired from Approved Suppliers. View consolidated list of approved suppliers

A Fiscal Tax Invoice is printed from a fiscal device with the words 'Fiscal Tax Invoice' prominently displayed, bearing all required features as detailed in Section 20 of the VAT Act.

With effect from 1 January 2022, VAT registered operators can only claim input tax on valid Fiscal Tax Invoices printed from a fiscal device with the words 'Fiscal Tax Invoice' prominently displayed.