FTA Decision FTA Decision No. 4 of 2018 Federal Tax Authority

FTA Decision 4/2018 — No tax invoice for supplies through vending machines

Decision No. (4) of 2018 on Tax Invoices

In force Issued 17 December 2018 In force from 1 January 2018

Official Arabic text (opens in a new tab) English text (opens in a new tab)

Official Arabic title
قرار رقم (4) لسنة 2018 بشان الفواتير الضريبية
Document type
FTA Decision
Number
4
Issued by
Federal Tax Authority
Issued
17 December 2018
In force from
1 January 2018
Applies to
VAT Registrants that supply goods or services through vending machines.
Current position
In force as far as known; no official text amending or repealing it was found. It was made under Clause 7 of Article 59 of the VAT Executive Regulation; under Clause 16 of that Article as amended, Clause 7 does not apply where a Registrant issues, or is required to issue, Tax Invoices as Electronic Invoices.
Topics
VAT · Invoicing & records
Official text
Official Arabic text · English text

Factual summary

Relieves a Registrant from issuing a Tax Invoice for supplies of goods or services made through vending machines. In exchange the Registrant keeps records showing, at a minimum, a description of what was supplied, the total consideration and the VAT charged, and the date of supply under Article 26(2) of the VAT Law. The relief covers only the invoice: the date of supply and the duty to account for VAT are unchanged.

What it means in practice Professional insight

Who: vending-machine operators registered for VAT. What to check: machine-level records of goods sold, consideration and VAT for each date of supply, VAT declared on those sales, and the position once e-invoicing applies to the business.

Key provisions

  • Clause 1 Where a Registrant makes a supply of Goods or Services through vending machines, there is no requirement to issue a Tax Invoice in respect of the supply.
  • Clause 2 To apply the decision, the Registrant must keep sufficient records to establish the particulars of the supplies made, containing as a minimum: a description of the Goods or Services supplied; the total Consideration and the Tax amount charged; and the date of supply in accordance with Clause 2 of Article 26 of the VAT Law.
  • Clause 3 The decision relates only to the requirement to issue a Tax Invoice; it does not affect the date of supply or the requirement to account for Tax on the supply.
  • Clause 4 Effective from 1 January 2018 until amended by a subsequent decision.

What changed

  1. 1 January 2018 In force
  2. 17 December 2018 Issued

Relationship chain

Law → decisions made under it → amendments → guidance and announcements; oldest first within each level.

  1. 23 August 2017 Federal Decree-Law FDL 8/2017 — VAT Law In force — amended
    1. 26 November 2017 Cabinet Decision CD 52/2017 — VAT Executive Regulation — Executive Regulation of this law In force — amended
      1. 24 July 2018 Cabinet Decision CD 41/2018 — Introducing the VAT refunds for tourists scheme — Made under Art. 68 In force
        1. 29 August 2018 FTA Decision FTA Decision 1/2018 — Retailer requirements for the VAT refunds for tourists scheme — Made under it In force
        2. 28 April 2019 FTA Decision FTA Decision 1/2019 — AED 7,000 cap on cash VAT refunds to tourists (repealed) — Made under it Repealed
        3. 26 May 2022 FTA Decision FTA Decision 4/2022 — One-year time limit for tourists to claim VAT refunds — Made under it In force
        4. 21 July 2022 FTA Decision FTA Decision 6/2022 — AED 35,000 cap on cash VAT refunds to tourists — Made under it In force
      2. 6 November 2018 FTA Decision FTA Decision 2/2018 — VAT refunds for tourists (consolidated 2026) — Made under Art. 68 In force — amended
      3. 17 December 2018 FTA Decision FTA Decision 4/2018 — No tax invoice for supplies through vending machines — Made under Art. 59(7) In force
      4. 26 May 2019 FTA Decision FTA Decision 7/2019 — Combined tax invoice/credit note and mailing addresses — Made under Arts. 59, 60 In force
      5. 22 February 2023 Ministerial Decision MD 26/2023 — When a supply counts as electronic commerce for VAT records — Made under Art. 72(5) In force
      6. 14 July 2026 Directive on Tax Transactions DTT 4/2026 — VAT on fees within life insurance contracts — Made under Art. 42 In force
      7. 1 September 2026 Cabinet Decision CD 149/2026 — VAT Regulation amendments — Amends Arts. 4, 29, 41, 52, 53, 54, 55, 57, 60 In force
      8. 9 September 2026 FTA Decision FTA Decision 17/2026 — Input tax on employee expenses — Made under Art. 53(1)(c) In force
    2. 28 December 2017 Cabinet Decision CD 55/2017 — Charities that may recover input tax (list as amended to Dec 2024) — Made under it In force — amended
    3. 28 December 2017 Cabinet Decision CD 56/2017 — Zero-rated medications and medical equipment — Made under it In force
    4. 28 December 2017 Cabinet Decision CD 59/2017 — Designated Zones for VAT (with the FTA list) — Made under it In force — amended
    5. 22 May 2018 Cabinet Decision CD 26/2018 — VAT refund on exhibition and conference services — Made under it In force
    6. 22 May 2018 Cabinet Decision CD 25/2018 — VAT on gold and diamonds between registrants (repealed) — Made under it Repealed
    7. 2 January 2020 Cabinet Decision CD 1/2020 — VAT refund for Expo 2020 Dubai official participants — Made under it In force
    8. 1 September 2020 Cabinet Decision CD 9/12 O of 2020 — Temporary zero rate on COVID-19 protective equipment — Made under it Spent
    9. 16 August 2022 Cabinet Decision CD 82/2022 — Refund of input tax on building and operating mosques — Made under it In force
      1. 29 October 2022 Ministerial Decision MD 162/2022 — Deadlines for mosque input tax refund requests — Made under it In force
    10. 25 August 2023 Cabinet Decision CD 91/2023 — Reverse charge on mobile phones, computers and tablets — Made under it In force
      1. 25 October 2023 Ministerial Decision MD 262/2023 — Which parts and pieces of electronic devices fall under the reverse charge — Made under it In force
    11. 1 November 2024 FTA Decision FTA Decision 8/2024 — Correcting VAT return errors that do not change the tax due — Made under it In force
    12. 16 December 2024 Cabinet Decision CD 127/2024 — Reverse charge on gold, precious metals and precious stones — Made under it In force
    13. 12 September 2025 Ministerial Decision MD 243/2025 — E-invoicing system — Made under e-invoicing provisions In force — amended (see E-Invoicing)
    14. 4 November 2025 Cabinet Decision CD 153/2025 — Reverse charge on metal scrap between registrants — Made under it In force
    15. 8 July 2026 Directive on Tax Transactions DTT 1/2026 — VAT on judicial expert services — Made under Art. 13 In force
    16. 8 July 2026 Directive on Tax Transactions DTT 2/2026 — VAT adjustments after leaving a Tax Group — Made under it In force
    17. 14 July 2026 Directive on Tax Transactions DTT 3/2026 — Converting digital-currency consideration to AED — Made under it In force
    18. 20 July 2026 Directive on Tax Transactions DTT 5/2026 — Valuing deemed supplies of services — Made under Art. 37 In force
    19. 22 July 2026 FTA Decision FTA Decision 13/2026 — Verifying suppliers before deducting input tax — Made under it In force

Official sources

Official Arabic text (opens in a new tab) English text (opens in a new tab)

Related services: VAT Services · VAT Health Check

Last verified against official sources: 26 October 2026 · اقرأ بالعربية

Book a consultation

General information, not tax advice. Each record is checked against the official source; where they differ, the official Arabic text prevails.