In the event that the contract provides for a security (e.g. retention / retained deposit / guarantee deposit) that needs to be stated in the electronic invoice, the issuer of the electronic invoice states the amount together with the amount of the security, while sending a detailed specification of the costs in a document attached to the electronic invoice.

When the tax debtor is the issuer of the electronic invoice, VAT will be calculated on the issued electronic invoice on the basis of the amount to be paid in accordance with the contract together with the amount of the security.

When the tax debtor is the recipient of the electronic invoice, he calculates VAT on the basis stated on the received electronic invoice (the amount to be paid together with the amount of the security) and enters the VAT amount in the appropriate field in the electronic invoice system.

For example, a temporary situation in the amount of 100 dinars based on a construction contract that stipulates that the debtor pays 90 percent of the amount of the accepted value of the temporary situation, and retains 10 percent of the amount until the deadline / conditions stipulated in the contract, the issuer of the electronic invoice states in the electronic invoice the amount of 100 dinars (with the appropriate VAT rate, if he is a tax debtor, or with the designation of the tax category AE, if the recipient is a tax debtor), while submitting an attachment of the temporary situation with a specification of the work performed and costs, where the collateral is stated in accordance with the contract. The issuer of the electronic invoice states in the notes section the collateral and its amount in accordance with the contract.