Tax invoices – Article 59 – VAT Executive Regulations

Article 59 – Tax invoices

1. A Tax Invoice shall contain all of the following particulars:
   1. The words “Tax Invoice” clearly displayed on the invoice.
   2. The name, address, and Tax Registration Number of the Registrant making the supply.
   3. The name, address, and Tax Registration Number of the Recipient where he is a Registrant.
   4. A sequential Tax Invoice number or a unique number which enables identification of the Tax Invoice and the order of the Tax Invoice in any sequence of invoices.
   5. The date of issuing the Tax Invoice.
   6. The date of supply if different from the date the Tax Invoice was issued.
   7. A description of the Goods or Services supplied.
   8. For each Good or Service, the unit price, the quantity or volume supplied, the rate of Tax and the amount payable expressed in AED.
   9. The amount of any discount offered.
   10. The gross amount payable expressed in AED.
   11. The Tax amount payable expressed in AED together with the rate of exchange applied where the currency is converted from a currency other than the UAE dirham.
   12. Where the invoice relates to a supply under which the Recipient of Goods or Recipient of Services is required to account for Tax, a statement that the Recipient is required to account for Tax, and a reference to the relevant provision of the Decree-Law.
2. A simplified Tax Invoice shall contain all of the following particulars:
   1. The words “Tax Invoice” clearly displayed on the invoice.
   2. The name, address, and Tax Registration Number of the Registrant making the supply.
   3. The date of issuing the Tax Invoice.
   4. A description of the Goods or Services supplied.
   5. The total Consideration and the Tax amount charged.
3. If there are or will be sufficient records available to establish the particulars of a supply, a Taxable Person is not required to issue a Tax Invoice for the supply where the supply is a wholly zero-rated supply.
4. Where a Taxable Person is required to issue a Tax Invoice, the Tax Invoice must meet the requirements of Clause 1 of this Article.
5. As an exception to Clause 4 of this Article, the Taxable Person may issue a Tax Invoice that meets the requirements of Clause 2 of this Article in either of the following situations:
   1. Where the Recipient of Goods or Recipient of Services is not a Registrant.
   2. Where the Recipient of Goods or Recipient of Services is a Registrant and the Consideration for the supply does not exceed AED 10,000.
6. A Taxable Person shall not issue separate Tax Invoices in respect of supplies where he makes more than one supply of Goods or Services to the same Person and those supplies are included on a summary Tax Invoice issued to the Recipient of Goods or Recipient of Services in the same calendar month as the Date of Supply of those supplies.
7. Where the Authority considers that there are or will be sufficient records available to establish the particulars of any supply or class of supplies, and that it would be impractical to require that a Tax Invoice be issued by the Taxable Person, the Authority may determine that, subject to any conditions that the Authority may consider necessary:
   1. Any of the particulars specified in Clauses 1 or 2 of this Article shall not be contained on a Tax Invoice.
   2. A Tax Invoice is not required to be issued in certain cases.
8. The Taxable Person may issue a Tax Invoice by electronic means provided that:
   1. The Taxable Person must be capable of securely storing a copy of the electronic Tax Invoice in compliance with the record-keeping requirements.
   2. The authenticity of origin and integrity of content of the electronic Tax Invoice should be guaranteed.
9. Where a Recipient agrees to raise a Tax Invoice on behalf of a Registrant Supplier in respect of a supply of Goods or Services, that document shall be treated as if it had been issued by the supplier if the following conditions are met:
   1. The Recipient of the Goods or Services is a Registrant.
   2. The supplier and the Recipient agree in writing that the supplier shall not issue a Tax Invoice in respect of any supply to which this Clause applies.
   3. The Tax Invoice shall contain the particulars required under Clause 1 of this Article.
   4. The words “Tax Invoice raised by buyer” are clearly displayed on the Tax Invoice.
10. Where a Tax Invoice is issued pursuant to Clause 9 of this Article, any invoice issued by the Supplier in respect of that supply shall be deemed not to be a Tax Invoice.
11. Where an agent who is a Registrant makes a supply of Goods and Services for and on behalf of the principal of that agent, that agent may issue a Tax Invoice in relation to that supply as if that agent had made the supply, and provided that the principal shall not issue a Tax Invoice.
12. Where the Supply of Goods or Services is considered as supplied in an Implementing State, the Taxable Person must include the following additional particulars in the document issued:
    1. The tax registration number of the Recipient of Goods or Services issued to him by the competent authority of the Implementing State in which the supply is treated as taking place.
    2. A statement identifying the supply as between the State and an Implementing State.
    3. Any other information specified by the Authority.