GTL Summary:

Article 67 establishes the mandatory timeframe for issuing a Tax Invoice. A Registrant is required to issue the invoice within 14 days from the date of supply, as specified in either Article 25 or Article 26 of the Decree-Law. This provision, amended by Federal Decree-Law No. 18 of 2022, also grants flexibility. It stipulates that the Executive Regulation of the Decree-Law may define specific cases that are subject to different time periods or that necessitate the immediate issuance of a Tax Invoice, in accordance with the controls detailed within those regulations.

Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017, as amended)
Article Number: 67
Country: 🇦🇪 UAE
Location: Title 7 - Calculation of Due Tax &rsaquo; Chapter 5 - Tax Invoices
Order: 67
Last updated at: 2025-12-26 14:13:51 UTC

Title 7 - Calculation of Due Tax

Chapter 5 - Tax Invoices

Article 67
Date of Issuance of Tax Invoice^[30]

The Registrant shall issue a Tax Invoice within 14 days from the date of supply as stated in Article 25 [or Article 26] ^[G47] of this Decree-Law.
[The Executive Regulation of this Decree-Law shall determine the cases that are subject to periods other than that specified in Clause 1 of this Article, or the cases in which the Tax Invoice shall be issued immediately in accordance with the controls specified therein.] ^[G48]

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