GTL Summary:

Under Article 66 of this Decree-Law, a Registrant making supplies of Goods or Services considered as supplied within any Implementing State must issue specific documentation. Without prejudice to the provisions of Article 65, this document must be provided to the recipient. It is mandated to contain all information typically required on a Tax Invoice, along with any other details specified in the Executive Regulation of the Decree-Law. Critically, the document must not be labelled as a 'Tax Invoice' and is explicitly prohibited from including any amount of Tax charged on the supply.

Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017, as amended)
Article Number: 66
Country: 🇦🇪 UAE
Location: Title 7 - Calculation of Due Tax &rsaquo; Chapter 5 - Tax Invoices
Order: 66
Last updated at: 2025-12-26 14:13:51 UTC

Title 7 - Calculation of Due Tax

Chapter 5 - Tax Invoices

Article 66
Document of Supplies to an Implementing State

Without prejudice to Article 65 of this Decree-Law, each Registrant who supplies Goods or Services considered as supplied in any of the Implementing States, shall provide the Recipient of Goods and Recipient of Services with a document that includes all the information that must be included in the Tax Invoice and any other information as specified in the Executive Regulation of this Decree-Law, provided that this document is not labelled "Tax Invoice" and does not include any Tax charged.

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