Decision No. (4) of 2018 on Tax Invoices

The Federal Tax Authority,

In accordance with Clause 9 of Article 4 of the Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority; and 

- Clause 7 of Article 59 of the Cabinet Decision No. 52 of 2017 on the Executive Regulations of the Federal Decree-Law No. 8 of 2017 on Value Added Tax,

Has decided:

1. Where a Registrant makes a supply of Goods or Services through vending machines, there shall be no requirement to issue a Tax Invoice in respect of the supply.

2. In order to apply this decision, the Registrant must keep sufficient records available to establish the particulars of the supplies made, which shall contain, as a minimum:

a. A description of the Goods or Services supplied;

b. The total Consideration and the Tax amount charged;

c. The date of supply, in accordance with Clause 2 of Article 26 of the Federal Decree-Law No. 8 of 2017 on Value Added Tax.

3. This decision only relates to the requirement to issue a Tax Invoice, and shall not impact the date of supply or the requirement to account for Tax on the supply made.

4. This decision shall be effective from 1 January 2018 until amended with a subsequent decision.


Khalid Ali Al Bustani

Director General of the Federal Tax Authority

Issue on 17 December 2018

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