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Is issuance of Tax Invoice under UAE VAT is MUST?

31/12/2017

6 Comments

 
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. 
VAT | REGISTRATION | COMPLIANCE | AUDIT | REFUND | CONSULTING ​
6 Comments
Mohammad Manzurul Hasan
3/1/2018 03:20:35 pm

Dear Sir,

Can we issue hand written TAX INVOICE , is all mandatory information is written? or Partially Printed?

Reply
Team Gupta Accountants link
9/1/2018 01:03:24 pm

Dear Sir.

As per article 1 of the UAE VAT Law No. 8 of 2017 and Executive Regulations No. 52 of 2017 in the definition of a Tax Invoice it is clearly mentioned that Tax Invoice is a written or electronic document in which the occurrence of a Taxable Supply is recorded with details pertaining to it.

Hence a tax invoice could be hand written.

Reply
Muhammad Rafeeq UK
12/2/2018 09:08:11 am

Dear Sir,

The supermarkets, petrol station and other entity providing tax invoices are not being mentioned our Company TRN and other details. Can we claim input tax with this invoices?.

Reply
Team Gupta Accountants link
18/3/2018 04:40:49 am

Dear MUHAMMAD RAFEEQ UK,

Thanks for visiting our blog page.

To claim input credit it is must to have tax invoices in the name of the company.

In case of super markets and petrol pumps its only cash invoice. Hence we do not advise to claim input credit on such invoices.

Regards.

Reply
Baiju Thomas
31/7/2018 02:43:07 pm

Is it must to mention 'Tax Invoice' if the supply happened in 2017 & invoice issued in 2018?

Reply
Ramesh Gupta link
17/8/2018 10:37:58 am

Dear Baiju Thomas,

Thanks for visiting our blog page.

If the delivery executed in 2017 then the sale must be booked in 2017.

Regards.


Reply

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    Author

    Ramesh Kumar Gupta is a young and dynamic Chartered Accountant and has 22 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

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  • HOME
  • ABOUT US
    • GUPTA ACCOUNTANTS
    • MANAGEMENT
    • UNITED ARAB EMIRATES
  • SERVICES
    • ACCOUNTING >
      • Accounting Dubai
      • Accounting Abu Dhabi
      • Accounting Sharjah
      • Accounting RAK
      • Accounting Fujairah
      • Accounting Ajman
      • Accounting UAQ
    • AUDIT COMPLIANCE >
      • Audit Dubai
      • Audit Sharjah
      • Audit RAK
      • Audit AD
      • Audit Ajman
      • Audit Fujairah
      • Audit UAQ
    • AUDIT INTERNAL >
      • Review Dubai
      • Review AD
      • Review Sharjah
      • Review RAK
      • Review Ajman
      • Review Fujairah
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    • VAT REGISTRATION >
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      • Registration AD
      • Registration Sharjah
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      • Deregistration AD
      • Deregistration Sharjah
      • Deregistration RAK
      • Deregistration Ajman
      • Deregistration Fujairah
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    • VAT COMPLIANCE >
      • Compliance Dubai
      • Compliance AD
      • Compliance Sharjah
      • Compliance Ras Al Khaimah
      • Compliance Fujairah
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    • VAT CONSULTING >
      • Consulting Dubai
      • Consulting AD
      • Consulting Sharjah
      • Consulting RAK
      • Consulting Fujairah
      • Consulting Ajman
      • Consulting UAQ
    • VAT REFUND >
      • Refund Dubai
      • Refund AD
      • Refund Sharjah
      • Refund RAK
      • Refund Ajman
      • Refund Fujairah
      • Refund UAQ
    • VAT VDS >
      • VDS Dubai
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    • VAT AUDIT >
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      • ESR Dubai
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      • ESR AD
      • ESR Ajman
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    • UBO COMPLIANCE >
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      • AML FUJAIRAH
  • CONTACT
  • BLOG
  • Insights
    • VALUE ADDED TAX - UAE >
      • FAQ - How to >
        • How to check TRN validity in UAE
        • How to de-register under VAT in UAE
        • How to apply for VAT registration in UAE
        • Supplies not eligible for input tax recovery under VAT in UAE
        • Supplies not eligible for input tax recovery under VAT in UAE
        • Input VAT Adjustments under Capital Assets Scheme
      • FAQ - Place of Supply >
        • Place of supply of goods under VAT in UAE
        • Place of supply in case of export of goods
        • Place of supply of specific goods
        • Place of supply of services
        • Place of Supply of Certain Transport Services
        • Place of Supply of Services Related to Real Estate
        • Place of Supply of Telecommunication and Electronic Services
        • Place of supply of services in special cases
      • FAQ - Registration >
        • Introduction to VAT Laws in UAE
        • Frequently Used Terms in Indirect Tax System
        • VAT Registration in UAE
        • Who should register under VAT
        • Tax Registration Number (TRN)
        • VAT registration Deadlines in UAE
        • VAT Group Registration
        • VAT Registration Threshold Calculation in UAE
        • Input Tax Recovery under VAT in UAE
        • What is Capital Asset Scheme in UAE VAT ?
    • CORPORATE TAX - UAE >
      • INTRODUCTION OF CORPORATE TAX - UAE
      • Public Consultation Document Issued
    • Due dates