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
Ramesh Kumar Gupta is a young and dynamic Chartered Accountant and has 21 years of experience in assurance, accounting, audit and business management. He is a member of the Institute of Chartered Accountants of India (ICAI). He is the Managing Partner of Gupta Accountants an accounting and advisory firm in Dubai UAE