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May 25, 2026

Article 55 stipulates the conditions under which a Taxable Person must issue a Tax Invoice or a similar document. This obligation applies to the supply of goods or services, including deemed supplies as specified in Article 8, and upon the receipt of any consideration before the supply date. Member States may exempt a Taxable Person from issuing invoices for exempted supplies, provided these do not involve Intra-GCC transactions. Subject to Article 56, Member States can also permit the issuance of summary tax invoices, consolidating all supplies to a single customer within one month. The article mandates that all Member States must accept invoices in both paper and electronic formats, according to their own prescribed conditions.

Chapter 10 - Obligations

Part 2 - Tax Invoice

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.