Exception of VAT Invoice Format for sales made through Vending machine

This article relates to the taxable supply of goods and services made through the Vending machine by the taxable person.

According to the UAE vat law 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,

When the vat registered is making sales through the vending machines there is no requirement to issue the vat invoice against the taxable supply but sales but the registrant must have to be kept the record to prove it the sales which should include the description of goods or services sold, the total amount of consideration, vat charged and 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.

Furthermore, this rule relates to only the tax invoice and doesn’t effect the date of supply and the amount of vat charged.

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