FTA Decision No. 7 of 2019 provides key clarifications on the format and content of tax invoices and tax credit notes. This Decision implements provisions of Article 70 of the VAT Decree-Law and Articles 59 and 60 of the Executive Regulation. It permits combining multiple tax invoices and credit notes into a single document, provided it is clearly labelled. Furthermore, it confirms that a mailing address is sufficient on the invoice or credit note, waiving the need for a physical address for the supplier or recipient. The Decision supersedes FTA Decision No. 3 of 2018 and is effective retroactively from 1 January 2018.