Tax Period is a specific period of time for which the Payable Tax shall be calculated and paid. 

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Tax Invoice is as ​A written or electronic document in which the occurrence of a Taxable Supply is recorded with details pertaining to it.

It should be noted under certain conditions the recipient of good and service could issue tax invoice and 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 to be met with; 

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 law for Tax Invoice.
   
4. The words “Tax Invoice raised by buyer” are clearly displayed on the Tax Invoice

When a  Tax Invoice is issued as above the any invoice issued by the Supplier in respect of that supply shall be deemed not to be a Tax Invoice. 

Issue of Tax Invoice by an Agent: 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

Gupta Accountants competent team as Vat Consultants in Dubai, provides supports at all the stages of the Value Added Tax in UAE. 
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Tax Invoice is a written or electronic document in which the occurance of a Taxable Supply is recorded with details pertaining to it.

​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

Gupta Accountants competent team as Vat Consultants in Dubai, provides supports at all the stages of the Value Added Tax in UAE. 
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Tax Invoice is a written or electronic document in which the occurrence of a Taxable Supply is recorded with details pertaining to it.

It should be noted that in certain circumstance where the Federal Tax Authority of UAE  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;
FTA may determine that, subject to any conditions that the FTA may consider necessary

1. Any of the particulars specified in in relation to Tax Invoice and Simplified Tax Invoice shall not be contained on a Tax Invoice.
   
2. A Tax Invoice is not required to be issued in certain cases.
   

Gupta Accountants competent team as Vat Consultants in Dubai, provides supports at all the stages of the Value Added Tax in UAE. 
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​Tax Invoice is a ​A written or electronic document in which the occurrence of a Taxable Supply is recorded with details pertaining to it.

 A Taxable Person may issue a simplified VAT Tax Invoice in the following case; 

• Where the Recipient of Goods or Recipient of Services is not a Registrant
• Where the Recipient of Goods or Recipient of Services is a Registrant and the Consideration for the supply does not exceed AED 10,000

Gupta Accountants competent team as Vat Consultants in Dubai, provides supports at all the stages of the Value Added Tax in UAE. 
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Tax Invoice is a written or electronic document in which the occurrence of a Taxable Supply is recorded with details pertaining to it.

​A simplified Tax Invoice shall contain all of the following particulars; 

• The words “Tax Invoice” clearly displayed on the invoice
• The name, address, and Tax Registration Number of the Registrant making the supply
  
• The date of issuing the Tax Invoice
  
• A description of the Goods or Services supplied
  
• The total Consideration and the Tax amount charged
  

Gupta Accountants competent team as Vat Consultants in Dubai, provides supports at all the stages of the Value Added Tax in UAE. 
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Gupta Accountants competent team as Vat Consultants in Dubai, provides supports at all the stages of the Value Added Tax in UAE. 
VAT | REGISTRATION | COMPLIANCE | AUDIT | REFUND | CONSULTING ​

Tax Invoice is a written or electronic document in which the occurrence of a Taxable Supply is recorded with details pertaining to it.

​A Tax Invoice shall contain all of the following particulars: 

• The words “Tax Invoice” clearly displayed on the invoice
• The name, address, and Tax Registration Number of the Registrant making the supply
  
• The name, address, and Tax Registration Number of the Recipient where he is a Registrant
  
• 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
  
• The date of issuing the Tax Invoice
  
• The date of supply if different from the date the Tax Invoice was issued
  
• A description of the Goods or Services supplied
  
• For each Good or Service, the unit price, the quantity or volume supplied, the rate of Tax and the amount payable expressed in AED
  
• The amount of any discount offered
  
• The gross amount payable expressed in AED
  
• 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
  
• 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
  

Gupta Accountants competent team as Vat Consultants in Dubai, provides supports at all the stages of the Value Added Tax in UAE. 
VAT | REGISTRATION | COMPLIANCE | AUDIT | REFUND | CONSULTING ​