Issued by the Federal Tax Authority, this Decision establishes an exception to the standard tax invoicing requirements for supplies made through vending machines. In accordance with Article 59(7) of the Executive Regulations, registrants are not required to issue a Tax Invoice for such transactions. However, the Decision mandates that sufficient records must be maintained, detailing the goods supplied, total consideration, tax amount, and date of supply. It explicitly clarifies that this exception does not alter the date of supply provisions under Article 26 of the VAT Decree-Law or the obligation to account for VAT.
This is not an Official Translation:
Tax Invoices
Decision No. 4 of 2018
Issued 17 Dec 2018 - (Effective from 1 Jan 2018)
The Federal Tax Authority,
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