GTL Summary:

Under Article 65, a Registrant must issue an original tax invoice for every Taxable Supply and Deemed Supply. The invoice is to be delivered to the Recipient of Goods or Services; for a Deemed Supply with no recipient, it must be retained in the Registrant's records. The Executive Regulations detail specific requirements, including data content, electronic invoicing procedures, and exceptions. The article also mandates that any person who collects an amount as tax must remit it to the Authority. An amendment requires registrants under the Electronic Invoicing System to issue and transmit invoices in electronic form.

Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017, as amended)
Article Number: 65
Country: 🇦🇪 UAE
Location: Title 7 - Calculation of Due Tax › Chapter 5 - Tax Invoices
Order: 65
Last updated at: 2025-12-26 14:13:51 UTC

Title 7 - Calculation of Due Tax

Chapter 5 - Tax Invoices

Article 65
Conditions and Requirements for Issuing Tax Invoices[28][29]

  1. A Registrant making a Taxable Supply shall issue an original Tax Invoice and deliver it to the Recipient of Goods or Recipient of Services.

  2. A Registrant making a Deemed Supply shall issue an original Tax Invoice and deliver it to a Recipient of Goods or Recipient of Services if available or keep it in his records if there is no Recipient of Goods or Recipient of Services.

  3. The Executive Regulation of this Decree-Law shall specify all of the following:

    1. Data to be included in the Tax Invoice.

    2. The conditions and procedures required to issue a Tax Invoice by electronic means.

    3. Instances where the Registrant is not required to issue and deliver a Tax Invoice to the Recipient of Goods or the Recipient of Services.

    4. Instances where other documents may be issued in place of the Tax Invoice as well as the conditions thereof and the data to be included therein.

    5. Instances where a Person may issue a Tax Invoice on behalf of the registered supplier.

  4. [Any Person receiving an amount as Tax or issuing a Tax Invoice in respect of an amount, must pay such amount to the Authority, and this amount shall be regarded as being similar to Due Tax under the provisions of this Decree-Law.] [G45]

  5. [For the purpose of this Article, the Registrant subject to the Electronic Invoicing System must issue and transmit Tax Invoices in the form of an Electronic Invoice, in accordance with the Electronic Invoicing System.] [G46]

Footnotes

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

[29]Article amended as per Federal Decree-Law No. 16 of 2024.

GTL Notes

[G45] Article amended by Federal Decree-Law No. 18 of 2022 effective from 1 January 2023. This replaces the following text:
'Any Person who receives an amount as Tax pursuant to any document issued by him shall pay this amount to the Authority even if it is not due.'

[G46] Inserted by Federal Decree-Law No. 16 of 2024 effective from 30 October 2024

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