Decision No. 7 of 2019 on Tax Invoices and Credit Note
This Decision brings a relief to both suppliers and recipients and is effective from 1 January 2018.
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 in not stated on the tax invoice or tax credit note and it overrides Decision No. 3 which considered mailing address of only the recipient as an adequate information, 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 for your quick reference:
❖ 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.
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