Decision No. (3) of 2018 on Tax Invoices

The Federal Tax Authority,

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

- Clauses 1 and 7 of Article 59 of the Cabinet Decision No. 52 of 2017 on the Executive Regulation of the Federal Decree-Law No. 8 of 2017 on Value Added Tax; and

- Clauses 1and 2 of Article 60of the Cabinet Decision No. 52of 2017 on the Executive Regulation of the Federal Decree-Law No. 8 of 2017 on Value Added Tax.

Has decided that:

1. Where a Registrant makes a supply to another Person and such supply necessitated the issuance of a tax invoice or credit note, such tax invoice or credit note may not include the physical address of the recipient of goods or recipient of services where the mailing address was included on the tax invoice.

2. This decision only relates to the content of the tax invoice or credit note, and shall not impact the place of supply.

3. 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

Issued on 20/05/2018

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