Article 55 - Issuance of the Tax Invoice

The Taxable Person must issue a Tax Invoice or similar document in the following cases:

1. Supply of Goods or Services including a Deemed Supply as provided for in Article 8 of this agreement;

2. Full or partial receipt of Consideration prior to the supply date.

Each Member State may except the Taxable Person from issuing the invoices provided for in this Article for exempted supplies, provided these do not pertain to Intra-GCC Transactions between Member States.

Subject to the provisions of Article 56 of this Agreement, each Member State may allow the Taxable Person to issue summary tax invoices, each including all the supplies of Goods and service made in favour of a single Customer that were taxable over a period of one month.

For the purposes of applying this Agreement, the Member States must accept the invoices in form, whether issued on paper or electronically, in accordance with the conditions and procedures determined by each Member State.