On this page
- What you need to know now
- Understand the limited purpose of the 2019 decision
- Keep different document functions identifiable
- Treat address relief as one field-level question
- Prepare separately for structured electronic invoicing
- A practical way forward
- Frequently asked questions
- Official sources & further reading
What you need to know now
Decision 7 of 2019 addresses particular document-format points. It does not replace the wider tax-invoice or emerging eInvoicing requirements.
The original article is preserved below as a historical record. Earlier deadlines, rates, offers and approval statements should not be used as current guidance.
- A combined invoice/credit-note document needs clear identification.
- Mailing-address relief does not remove other required particulars.
- Assess eInvoicing separately for transactions in scope.
Understand the limited purpose of the 2019 decision
Decision 7 of 2019 concerns particular invoice and credit-note format points. Its relief should be read within that scope. It does not replace the requirements that establish whether a document is a valid tax invoice, nor does it determine the VAT treatment of the underlying transaction.
When reviewing an old document, identify the period and rules that applied. When designing a current template, use the present legislation and any relevant eInvoicing requirements. A historical decision may remain useful for understanding a format question, but it should not be presented as a complete checklist for every invoice issued today.
Keep different document functions identifiable
A combined document must still make its function understandable. The reader should be able to distinguish charges from adjustments and trace a credit to the relevant transaction. Combining information into one file should not obscure which amount is payable and which amount corrects an earlier supply.
As an internal control, test sample documents from the customer’s perspective. Can the finance team identify the original invoice, adjustment reason and resulting balance without asking the salesperson? Keep numbering and approval procedures consistent so that a credit note is not mistaken for a second invoice or omitted from the return workpaper.
Treat address relief as one field-level question
The decision addresses use of a mailing address in place of a physical address in the specified circumstances. That point should not be expanded into a general exemption from identifying the supplier or recipient. Review all other particulars required for the relevant document type.
Maintain customer master data carefully. A wrong legal name or tax registration number can create a different problem from the address format. Where a customer updates its details, retain the evidence and effective date. A controlled master-data change is preferable to manually editing individual invoices without a consistent source of information.
Prepare separately for structured electronic invoicing
A PDF or scanned document is not the same as a structured eInvoice under the UAE programme. A business may have a visually clear invoice while still needing to assess the system, data and exchange requirements that apply to its implementation phase.
Map each existing template field to the data maintained in the accounting system. Identify missing information, correction handling and responsibility for testing with the selected provider. Preserve a link between the original transaction and subsequent credit. The 2019 article remains a historical reference alongside this broader current design and compliance exercise.
YOUR NEXT STEPS
A practical way forward
- 01
Step 1
Check the document type and required fields.
- 02
Step 2
Trace adjustments back to the original transaction.
- 03
Step 3
Test the format against current regulations and system requirements.
CLEAR ANSWERS
Frequently asked questions
Does this decision waive all invoice fields?
No.
Does sending a PDF fulfil structured eInvoicing?
No. Use the applicable eInvoicing requirements.
Read the original article First published 29 October 2019 · retained for context
This earlier article is preserved for context. Its rates, deadlines, approvals and announcements may have been superseded. Use the current guidance and official references on this page for your next step.
Tax Invoices and Credit Notes-VAT updates 2019
The United Arab Emirates (UAE) Federal Tax Authority (FTA) has published Decision No. 7 of 2019 on Tax Invoices and Credit Notes.
This Decision brings a relief to both suppliers and recipients and is effective from 1 January 2018.
The new Decision sets out that where a taxable person is required to issue tax invoices and tax credit notes relating to different supplies, the tax invoices and tax credit notes may be included in a single document which clearly displays “Tax Invoice/Tax Credit Note”.
The decision clarifies that the mailing address shall be considered as an adequate information if the physical address of the supplier or the recipient of the goods or services is not stated on the tax invoice or tax credit note and the Decision supersedes Decision No. 3 of 2018 on Tax Invoices and Tax Credit Notes and is effective from 1 January 2018.
If the physical address of the recipient is not stated on the Tax Invoice and Tax Credit note, below is the extract of the Decision:
? Where a taxable person is required to issue tax invoices and tax credit notes relating to different supplies, such tax invoices and tax credit notes may be issued in a single document that clearly displays “Tax Invoice/Tax Credit Note”.
? Where a Registrant makes a supply to another Person and such supply necessitated the issuance of a tax invoice or tax credit note, such tax invoice or tax credit note is not required to include the physical address of the supplier or the recipient of the goods or services where the respective mailing address is stated on the respective tax invoice or tax credit note.
? This decision only relates to the content and format of the tax invoice or tax credit note and shall not impact any other requirements and it supersedes Decision No. 3 of 2018 on Tax Invoices and Tax Credit Notes and shall be effective from 1 January 2018.
VERIFY THE DETAIL
Official sources & further reading
Source checks support this general guide. Your treatment depends on the facts, tax period and applicable legislation.
