What details must the description of goods include on a sales invoice?

The correct answer encompasses the necessary details that must be included on a sales invoice to comply with indirect tax regulations. A comprehensive invoice includes the unit price excluding VAT, the quantity of goods sold, the applicable rate of VAT for the items, the total net amount before VAT, any settlement discounts offered, and the total VAT charged.

Including this full range of information ensures transparency and allows the buyer to see a clear breakdown of the costs, which is essential for accounting purposes and ensuring that both parties understand the financial transaction. This detail aids in the correct recording of transactions for VAT purposes and helps businesses comply with tax regulations by clearly showing how the VAT has been calculated.

The other options, while mentioning some components, do not provide the complete range of information required on a sales invoice, which can lead to misunderstandings about pricing or compliance with tax obligations. Thus, only the answer that includes all these elements aligns with best practices and regulatory requirements.