UAE tax invoices and credit notes are governed by Federal Tax Authority Decision No. 7 of 2019, which sets content and format rules under Article 70 of the VAT Law. It permits combining invoices and credit notes into one document and eases address requirements. Abdelhamid & Co (MOE LC0106-01, FTA TAN 30003958) helps Dubai and Sharjah businesses invoice compliantly.
What FTA Decision 7 of 2019 Covers
The decision addresses the content and format of tax invoices and tax credit notes. It was issued under Article 70 of Federal Decree-Law No. 8 of 2017 and Articles 59 and 60 of the Executive Regulation (Cabinet Decision No. 52 of 2017). It supersedes the earlier Decision No. 3 of 2018 and applies from 1 January 2018 until amended.
Correct invoicing is the foundation of VAT compliance, since it supports both output VAT and the customer's input VAT recovery. Our VAT & Excise Tax services help businesses get it right.
Key Rules on Invoices and Credit Notes
| Rule | Detail |
|---|---|
| Single document | Invoices and credit notes for different supplies may be issued in one document showing "Tax Invoice/Tax Credit Note" |
| Address | Physical address not required if the mailing address is stated on the document |
| Scope | Relates only to content and format; other requirements still apply |
| Supersedes | Decision No. 3 of 2018 |
| Effective | From 1 January 2018 until amended |
How the Rules Apply in Practice
Where a taxable person must issue tax invoices and tax credit notes relating to different supplies, these may be combined into a single document that clearly displays the heading "Tax Invoice/Tax Credit Note". In addition, where a registrant supplies another person and an invoice or credit note is required, the document does not need to include the physical address of the supplier or recipient if the relevant mailing address is shown. These easements simplify documentation without changing the substantive requirements.
Methodology — Compliant Invoicing
1. Confirm whether a full tax invoice or a simplified invoice is required for each supply.
2. Include all mandatory particulars from the Executive Regulation.
3. Where combining supplies, mark the document "Tax Invoice/Tax Credit Note".
4. Show a valid mailing address where you rely on the address easement.
5. Retain copies and reconcile them during compliance reviews and before return filing.
Common Mistakes and Risks
Common errors include omitting mandatory fields, issuing invoices in the wrong currency presentation, and assuming the easements remove all other requirements — they do not. Decision No. 7 of 2019 only affects content and format. Defective invoices can jeopardise the customer's input VAT recovery and create exposure on a compliance review.
Why Choose Abdelhamid & Co
As a licensed UAE firm (MOE LC0106-01, FTA TAN 30003958) with FTA-registered tax agents and bilingual support, we help Dubai and Sharjah businesses design compliant invoice templates and fix defective documentation, on a fixed-fee basis. See our Tax Agency service.
Frequently Asked Questions
Can I combine a tax invoice and credit note in one document in the UAE?
Yes. Under FTA Decision No. 7 of 2019, where a taxable person issues invoices and credit notes for different supplies, they may be issued in a single document that clearly displays the heading 'Tax Invoice/Tax Credit Note'.
Must a UAE tax invoice show the physical address?
Not necessarily. Decision No. 7 of 2019 provides that the physical address of the supplier or recipient is not required if the relevant mailing address is stated on the tax invoice or tax credit note.
Does FTA Decision 7 of 2019 replace earlier invoice rules?
Yes. It supersedes Decision No. 3 of 2018 on tax invoices and tax credit notes and applies from 1 January 2018 until amended by a subsequent decision.
Does Decision 7 of 2019 change all invoice requirements?
No. It relates only to the content and format of tax invoices and tax credit notes and does not affect other VAT requirements, which continue to apply in full.
Related Services
- VAT Return Filing — accurate returns built on compliant invoices
- VAT & Excise Compliance Review — review invoice templates and records
- Voluntary Disclosure — correct past invoicing errors
- Insights — more UAE VAT guidance
Contact Us
For compliant invoicing support, contact Abdelhamid & Co in Sharjah on 00971065610040 or use our contact page. Verify the rules via the Federal Tax Authority.
Last reviewed: