Article 59 of Cabinet Decision No. (52) of 2017 on the Executive Regulations of the Federal Decree-Law No. (8) of 2017 on Value Added Tax (“Executive Regulations”) prescribes the requirements of a tax invoice and the circumstances in which one must be issued. FTA has issues clarification on Tax invoices vide circular No: VATP006

Tax invoice must be issued whenever a taxable supply is made. As per FTA guidelines, Tax invoice is of 2 types:

• Simple VAT invoice
• Detailed VAT invoice

It is to be ensured that whenever a taxable supply is being made, the tax invoice should be issued and delivered.
Content of Simple VAT Invoice:

• The word “TAX INVOICE” at a prominent place.
• Details of supplier. (Name, address, TRN)
• Date of issuance of invoice.
• Description of goods supplied.
• Total amount payable and total vat chargeable.

Content of detailed VAT invoice:

In addition to the content of a simple VAT invoice, detailed invoice
must also include the following:

• Details of recipient. (Name, address, TRN)
• Invoice number.
• Date of supply.
• Price per unit.
• Rate of tax charged.
• Discount, if any
• Gross value of invoice and VAT payable.
• Statements relating to Reverse charge, if any.