FTA Decision FTA Decision No. 7 of 2019 Federal Tax Authority

FTA Decision 7/2019 — Combined tax invoice/credit note and mailing addresses

Decision No. 7 of 2019 on Tax Invoices and Credit Notes

In force Issued 26 May 2019 In force from 1 January 2018

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Official Arabic title
قرار رقم (7) لسنة 2019 بشأن الفواتير الضريبية والإشعارات الدائنة الضريبية
Document type
FTA Decision
Number
7
Issued by
Federal Tax Authority
Issued
26 May 2019
In force from
1 January 2018
Applies to
VAT Registrants issuing tax invoices and tax credit notes.
Current position
In force as far as known; no official text amending or repealing it was found. It replaced Decision No. 3 of 2018 on Tax Invoices and Tax Credit Notes (Clause 4). Under Article 59(16) and Article 60(8) of the VAT Executive Regulation as amended, several clauses it relies on do not apply to Electronic Invoices and Electronic Credit Notes.
Topics
VAT · Invoicing & records
Official text
Official Arabic text · English text

Factual summary

Allows a taxable person that must issue tax invoices and tax credit notes for different supplies to combine them in a single document headed “Tax Invoice/Tax Credit Note”. It also allows a tax invoice or tax credit note to show the mailing address of the supplier or recipient instead of the physical address. The decision covers only the content and format of these documents and replaced the FTA's earlier Decision No. 3 of 2018 on the same subject, with effect from 1 January 2018.

What it means in practice Professional insight

Who: VAT Registrants and their billing systems. What to check: the exact “Tax Invoice/Tax Credit Note” wording on combined documents, that a mailing address is shown wherever the physical address is omitted, and the e-invoicing rules for documents issued electronically.

Key provisions

  • Clause 1 Where a taxable person must issue tax invoices and tax credit notes relating to different supplies, they may be issued in a single document that clearly displays “Tax Invoice/Tax Credit Note”.
  • Clause 2 A tax invoice or tax credit note issued by a Registrant for a supply to another Person need not include the physical address of the supplier or the recipient of the goods or services where it states their mailing address.
  • Clause 3 The decision relates only to the content and format of the tax invoice or tax credit note and does not affect any other requirements.
  • Clause 4 Supersedes Decision No. 3 of 2018 on Tax Invoices and Tax Credit Notes (the Arabic: repealed and replaced by this decision); effective from 1 January 2018 until amended by a subsequent decision.

What changed

  1. 1 January 2018 In force
  2. 26 May 2019 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

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