A tax invoice shall contain all of the following particulars:

1. The phrase 'Tax Invoice' clearly displayed on the invoice.

2. The name, address, and tax registration number of the registrant making the supply.

3. The name, address, and tax registration number of the recipient where he is a registrant.

4. A sequential tax invoice number or a unique number which enables identification of the tax invoice and the order of the tax invoice in any sequence of invoices.

5. The date of issuing the tax invoice.

6. The date of supply if different from the date the tax invoice was issued.

7. A description of the goods or services supplied.

8. For each goods or service, the unit price, the quantity or volume supplied, the rate of tax and the amount payable expressed in AED.

9. The amount of any discount offered.

10. The gross amount payable expressed in AED.

11. The tax amount levied in accordance with the provisions of the Decree-Law in AED together with the rate of exchange applied where the currency is converted from a currency other than the UAE dirham.

12. If the invoice relates to a supply under which the recipient of goods or recipient of services is required to account for the tax, a statement that the recipient is required to account for the tax, and a reference to the relevant provision of the Decree-Law.

A simplified tax invoice shall contain all of the following particulars:

1. The phrase 'Tax Invoice' clearly displayed on the invoice.

2. The name, address, and tax registration number of the registrant making the supply.

3. The date of issuing the tax invoice.

4. A description of the goods or services supplied.

5. The total consideration and the tax amount charged in AED.

If there are or will be sufficient records available to establish the particulars of a supply, the registrant may not issue a tax invoice for the supply where the supply is a wholly zero-rated supply.

If the registrant is required to issue a tax invoice, the tax invoice shall meet the requirements of Clause (1) of this Article.

Notwithstanding the provisions of Clause (4) of this Article, the registrant may, [in cases not subject to the reverse calculation mechanism as outlined in Article 48 of the Decree-Law] ^[G80], issue a simplified tax invoice that meets the requirements of Clause (2) of this Article in either of the following cases:

1. If the recipient of goods or recipient of services is not a registrant.

2. If the recipient of goods or recipient of services is a registrant and the consideration for the supply does not exceed (AED 10,000).

A registrant shall not issue separate tax invoices in respect of supplies where he makes more than one supply of goods or services to the same Person and those supplies are included on a summary tax invoice issued to the recipient of goods or recipient of services.

If the Authority considers that there are or will be sufficient records available to establish the particulars of any supply or class of supplies, and that it would be impractical to require that a tax invoice be issued by the registrant, the Authority may determine that, subject to any conditions that the Authority may consider necessary:

1. Any of the particulars specified in Clauses (1) or (2) of this Article shall not be contained on a tax invoice.

2. A tax invoice is not required to be issued in certain cases.

The registrant may issue a tax invoice by electronic means provided that:

1. The registrant shall be capable of securely storing a copy of the electronic tax invoice in compliance with the record keeping requirements.

2. The authenticity of origin and integrity of content of the electronic tax invoice shall be guaranteed.

If a recipient of goods or recipient of services agrees to raise a tax invoice on behalf of a registrant supplier in respect of a supply of goods or services to it, that document shall be treated as if it had been issued by the supplier if the following conditions are met:

1. The recipient of the goods or services is a registrant.

2. The supplier and the recipient of goods or recipient of services agree in writing that the supplier shall not issue a tax invoice in respect of any supply to which this Clause applies.

3. The tax invoice shall contain the particulars required under Clause (1) of this Article.

4. The phrase 'tax invoice raised by buyer' shall be clearly displayed on the tax invoice.

If a tax invoice is issued pursuant to Clause (9) of this Article, any invoice issued by the supplier in respect of that supply shall be deemed not to be a tax invoice.

If an agent who is a registrant makes a supply of goods and services for and on behalf of its principal, that agent may issue a tax invoice in relation to that supply as if that agent had made the supply, and provided that the principal shall not issue a tax invoice, where the following requirements are met:

1. [The agent shall maintain sufficient records to identify the name, address, and tax registration number of the principal supplier.

2. The principal supplier shall maintain sufficient records to identify the name, address, and tax registration number of the agent.] ^[G81]

If the supply of goods or services is considered as supplied in an applying state, the registrant shall include the following additional particulars in the document issued:

1. The tax registration number of the recipient of goods or services for tax purposes issued by the competent authority of the applying state in which the supply is treated as taking place.

2. A statement indicating that the supply was made between a supplier located in the State and a recipient of goods or recipient of services situated in an applying state.

3. Any other information determined by the Authority.

[For the purposes of Clause (2) ofArticle 67 of the Decree-Law, the registrant shall issue the tax invoice within fourteen (14) days from the date of supply specified in Article 25 or 26 of the Decree-Law, except in the following cases:

1. If the tax invoice is issued in accordance with Clause (2) of this Article, the registrant shall issue the tax invoice on the date of supply.

2. For the purposes of Clause (6) of this Article, the registrant shall issue and deliver a summary of the tax invoice to the recipient of goods or recipient of services within fourteen (14) days from the end of the calendar month that includes the date of supply for those supplies.

3. Any other cases determined by the Authority.

In the event that the Authority grants approval in accordance with Clause (7) of this Article, such approval may be withdrawn at any time if it becomes evident to the Authority that the conditions for approval are no longer met.

Notwithstanding the provisions outlined in Clause (5) of this Article, the Authority may specify circumstances in which a tax invoice shall be issued in accordance with the requirements of Clause (1) of this Article, even if any of the conditions set forth in Clause (5) applies.] ^[G82]

[Where a Registrant is required to issue a Tax Invoice in the form of an Electronic Invoice pursuant to Clause 5 of Article 65 of the Decree-Law or where the Registrant issues a Tax Invoice in the form of an Electronic Invoice on a voluntary basis, Clauses 2, 3, 5, 7, 8, 15 of this Article and any other Clause as determined in a decision issued by the Minister shall not apply.]^[G94]