The minimum amount for which taxpayers must issue tax receipts was reduced from $180 to $1—effective 1 July 2023.
Taxpayers thus must issue tax receipts for all transactions subject to or exempt from value added tax (VAT), regardless of their amount. For transactions with an amount of $0, as a result of the application of discounts or some other condition of sale or provision of service, the tax receipt must be issued informing the amount of the discount applied.
Source: KPMG
