Tax Invoices and Credit Notes-VAT updates 2019

The United Arab Emirates (UAE) Federal Tax Authority (FTA) has published Decision No. 7 of 2019 on Tax Invoices and Credit Notes.

This Decision brings a relief to both suppliers and recipients and is effective from 1 January 2018.

The new Decision sets out that where a taxable person is required to issue tax invoices and tax credit notes relating to different supplies, the tax invoices and tax credit notes may be included in a single document which clearly displays “Tax Invoice/Tax Credit Note”.

The decision clarifies that the mailing address shall be considered as an adequate information if the physical address of the supplier or the recipient of the goods or services is not stated on the tax invoice or tax credit note and the Decision supersedes Decision No. 3 of 2018 on Tax Invoices and Tax Credit Notes and is effective from 1 January 2018.

If the physical address of the recipient is not stated on the Tax Invoice and Tax Credit note, below is the extract of the Decision:

? Where a taxable person is required to issue tax invoices and tax credit notes relating to different supplies, such tax invoices and tax credit notes may be issued in a single document that clearly displays “Tax Invoice/Tax Credit Note”. 

? Where a Registrant makes a supply to another Person and such supply necessitated the issuance of a tax invoice or tax credit note, such tax invoice or tax credit note is not required to include the physical address of the supplier or the recipient of the goods or services where the respective mailing address is stated on the respective tax invoice or tax credit note.

? This decision only relates to the content and format of the tax invoice or tax credit note and shall not impact any other requirements and it supersedes Decision No. 3 of 2018 on Tax Invoices and Tax Credit Notes and shall be effective from 1 January 2018.