GTL Summary:

Article 26 establishes the rules for determining the date of supply in specific scenarios. For contracts with periodic payments or consecutive invoices, the supply date is the earliest of the tax invoice issuance, the payment due date, or the actual payment receipt. As per Federal Decree-Law No. 18 of 2022, a backstop date is set at one year from the provision of goods or services. For vending machine sales, the supply date is when funds are collected. In cases of a deemed supply, the date is determined by the actual supply, disposal, usage change, or deregistration, as applicable.

Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017, as amended)
Article Number: 26
Country: 🇦🇪 UAE
Location: Title 5 - Rules Pertaining to Supplies › Chapter 1 - Date of Supply
Order: 26
Last updated at: 2025-12-26 14:13:51 UTC

Title 5 - Rules Pertaining to Supplies

Chapter 1 - Date of Supply

Article 26
Date of Supply in Special Cases[13]

  1. The date of supply of Goods or Services for any contract that includes periodic payments or consecutive invoices shall be the earliest of any of the following dates [*] [G23]:

    1. The date of issuance of any Tax Invoice.

    2. The date payment is due as specified on the Tax Invoice.

    3. The date of receipt of payment.

    4. [The date of expiration of one year from the date the Goods or Services were provided] [G24].

  2. The date of supply, in cases where payment is made through vending machines, shall be the date on which funds are collected from the machine.

  3. The date of Deemed Supply of Goods or Services shall be the date of their supply, disposal, change of usage or the date of deregistration, as the case may be.

  4. The date of a supply of a Voucher shall be the date of issuance or supply thereafter.

Footnotes

[13]Article amended as per Federal Decree-Law No. 18 of 2022.

GTL Notes

[G23] The words 'provided that it does not exceed one year from the date of the provision of such Goods & Services' deleted by Federal Decree-Law No. 18 of 2022 effective from 1 January 2023

[G24] Inserted by Federal Decree-Law No. 18 of 2022 effective from 1 January 2023

←
Previous
Article 25 - Date of Supply
Next
Article 27 - Place of Supply of Goods
→
Fast-loading version for search engines - Click here for the interactive version