The Federal Tax Authority,
In accordance with Clause 9 of Article 4 of the Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority; Article 70 of the Federal Decree-Law No. 8 of 2017 on Value Added Tax; and Clauses 1, 2 and 7 of Article 59 of the Cabinet Decision No. 52 of 2017 on the Executive Regulation of the Federal Decree-Law No. 8 of 2017 on Value Added Tax; and Clauses 1 and 2 of Article 60 of the Cabinet Decision No. 52 of 2017 on the Executive Regulation of the Federal Decree-Law No. 8 of 2017 on Value Added Tax;
Has decided that:
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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”.
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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.
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This decision only relates to the content and format of the tax invoice or tax credit note, and shall not impact any other requirements.
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This decision supersedes Decision No. 3 of 2018 on Tax Invoices and Tax Credit Notes and shall be effective from 1 January 2018 until amended by a subsequent decision.
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