1. the number of the registered dealer issuing it;
   
   
2. the name of the registered dealer issuing it;
   
   
3. the number of the invoice;
   
   
4. the date of issue;
   
   
5. the amount of the invoice - with a separate reference to the amount of VAT, specified both numerically and in words; and
   
   
6. the name and the VAT registration number of the recipient of the invoice.
   
   

5. The clearance claims will be settled within six days from the meeting, through a payment by the side with the net balance of claims against it, to the other side.
   
   
6. Each side will provide the other side, upon request, with invoices for verification purposes. Each tax administration will be responsible for providing invoices for verification purposes for six months after receiving them.
   
   
7. Each side will take the necessary measures to verify the authenticity of the invoices presented to it for clearance by the other side.
   
   
8. Claims for VAT clearance which will not be found valid will be deducted from the next clearance payment.
   
   
9. Once an interconnected computer system for tax rebates to dealers and for VAT clearance between the two sides is operational, it will replace the clearance procedures specified in subparagraphs (4) and (5) above.
   
   
10. The two tax administrations will exchange lists of the dealers registered by them and will provide each other with the necessary documentation, if requested, for the verification of transactions.
    
    
11. The subcommittee established under Article VI paragraph 5 of Annex IV of the Gaza - Jericho Agreement will deal with the implementation of the provisions of this paragraph.
    
    

11. Pending the Interim Agreement, the following provisions shall apply with regard to VAT on imports:
    
    
1. In addition to the clearance described in paragraph 11 above, VAT on imports paid by dealers registered with the Palestinian Authority who deduct input tax on such imports shall be remitted to the Palestinian Authority.
   
   
2. The clearance shall be effected in the framework of the monthly settlement referred to in paragraph 10 above. For this purpose, the Palestinian Authority shall provide Israel with a list containing the following details.
   
   
1. the VAT registration number of each dealer;
   
   
2. the number of each import entry document; and

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