The Cabinet
- Having reviewed the Constitution;
- Federal Decree-Law No. 8 of 2017 Concerning Value Added Tax, and its amendments;
- Cabinet Decision No. 52 of 2017 Concerning the Executive Regulations of Federal Decree-Law No. 8 of 2017 Concerning Value Added Tax and its amendments;
- Based on the proposal of the Minister of Finance and the approval of the Cabinet
The texts of Article 59 and Article 60 of Cabinet Decision No. 52 of 2017 referred to above shall be replaced by the following texts:
1. The tax invoice must include all of the following information:
a. The words "tax invoice" clearly stated on the invoice.
b. The name and address of the registered supplier and their tax registration number (TRN).
c. The name and address of the recipient or consignee and their tax registration number (TRN), if registered.
d. The serial number of the tax invoice or a special number that can identify and sequence the tax invoice within a set of invoices.
e. ...