Is issuance of Tax Invoice under UAE VAT is MUST?

31/12/2017

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

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

6 Comments

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Ramesh Kumar Gupta is a young and dynamic Chartered Accountant and has 19 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

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?

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.

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?.

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.

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?

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.

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Is issuance of Tax Invoice under UAE VAT is MUST?

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