Tax Invoices: FTA Decision No. (4) of 2018 on Tax Invoices

Tax Invoices: FTA Decision No. (4) of 2018 on Tax Invoices

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1. Where a Registrant makes a supply of Goods or Services through vending machines, there shall be no requirement to issue a Tax Invoice in respect of the supply

2. In order to apply this decision, the Registrant must keep sufficient records available to establish the particulars of the supplies made, which shall contain, as a minimum:

• A description of the Goods or Services supplied;
• The Total Consideration and the Tax amount charged;
• The date of supply, in accordance with Clause 2 of Article 26 of the Federal Decree-Law No. 8 of 2017 on Value Added Tax.

3. This decision only relates to the requirement to issue a Tax Invoice, and shall not impact the date of supply or the requirement to account for Tax on the supply made.

4. This decision shall be effective from 1 January 2018 until amended with a subsequent decision.

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