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Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017)
Article Number: 67
Country: 🇦🇪 UAE
Location: Part 7 - Calculation of the Due Tax › Chapter 5 - Tax Invoices
Order: 67

Article 67 - Date of Issuance of Tax Invoices

Part 7: Calculation of the Due Tax

Part 7: Calculation of the Due Tax

Chapter 5 - Tax Invoices

Article 67 - Date of Issuance of Tax Invoices [20]

  1. The Registrant shall issue the Tax Invoice within (14) days as of the date of the supply set forth in Article 25 [and Article 26] [G1] of this Decree-Law.

  2. [The Executive Regulations of this Decree-Law shall identify the cases that are subject to time limits other than the ones stated in Clause (1) above, or cases where the Tax Invoice shall be promptly issued, as per the controls set forth therein.] [G2]

Footnotes

[20] Article amended as per Federal Decree-Law No. 18 of 2022 effective from 1 January 2023

GTL Notes

[G1]Inserted by Federal Decree-Law No. 18 of 2022 effective from 1 January 2023

[G2]Inserted by Federal Decree-Law No. 18 of 2022 effective from 1 January 2023