GTL Summary:

Article 58 outlines special provisions for issuing Tax Invoices. It permits a taxable customer to issue a 'self-billed' invoice for goods or services received from a taxable supplier. This is conditional upon obtaining the supplier's consent, clearly marking the invoice as self-issued, and securing prior approval from the Competent Tax Administration. Such an invoice holds the same legal validity as one issued by the supplier. Additionally, the Article allows a taxable person to engage a third party to issue tax invoices on their behalf, subject to approval from the tax administration and ensuring full compliance with all obligations stipulated in this Agreement and the relevant Local Law.

Document Type: Tax Law Article
Law: Common VAT Agreement
Article Number: 58
Country: 🏳️ GCC
Location: Chapter 10 - Obligations &rsaquo; Part 2 - Tax Invoice
Order: 58
Last updated at: 2025-12-19 09:23:02 UTC

Chapter 10 - Obligations

Part 2 - Tax Invoice

Article 58 - Special Provisions

A taxable Customer who receives Goods or Services supplied to him from a Taxable Supplier may issue Tax Invoices provided that the Supplier consents and the Tax Invoice is marked as a self-issued invoice with the approval of the Competent Tax administration. In this event, a self-issued invoice shall be treated as an invoice issued by the Supplier.
A Taxable Person may engage the assistance of others to issue Tax Invoices on his behalf with the approval of the Competent Tax Administration and provided that all the obligations provided for in this Agreement and the Local Law are fulfilled.

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