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; and
   
   
6. the name and the 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 two years 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 subparagraph ( 4 ) above.
   
   
10. The two tax administrations will exchange lists of the dealers registered with them and will provide each other with the necessary documentation, if requested, for the verification of transactions.
    
    
11. The joint subcommittee established under paragraph 11 will deal with the implementation of the provisions of this paragraph.
    
    

8. VAT paid on transactions made with dealers registered with the Israeli side by not - for - profit Palestinian organizations and institutions, or by financial institutions, which are registered with the Palestinian side, or by the Palestinian local authorities, or by the Palestinian side itself, will be remitted to the Palestinian side in accordance with the clearance system set out in paragraph 8 above.
   
   
9. VAT paid on transactions made with dealers registered with the Palestinian side by not - for - profit Israeli organizations and institutions, or by financial institutions, which are registered with the Israeli side, or by the Israeli local authorities, or by the Israeli side itself, will be remitted to the Israeli side in accordance with the clearance system set out in paragraph 8 above.
   
   
10. The two sides will establish a joint committee composed of representatives of both VAT administrations. This committee will deal with all issues requiring

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