This Federal Decree-Law amended Federal Decree-Law No. 8 of 2017.
We, Mohammed bin Zayed Al Nahyan, President of the United Arab Emirates:
- After reviewing the Constitution,
- Federal Law No. 1 of 1972 on the Powers of Ministries and the Powers of Ministers and its amendments,
- Federal Decree-Law No. 8 of 2017 on Value Added Tax and its amendments,
- Federal Decree-Law No. 28 of 2022 on Tax Procedures and its amendments,
- As presented by the Minister of Finance and approved by the Cabinet,
have issued the following Decree-Law:
1. The definitions ‘Tax Invoice’, ‘Tax Credit Note’ and ‘Non-Resident’ in Article 1 of the aforementioned Federal Decree-Law No. 8 of 2017 shall be replaced by the following definitions:
Tax Invoice: A written or electronic document in which any taxable supply and its details are recorded, including an Electronic Invoice, as the case may be.
Credit Note: A written or electronic document recording any amendment to reduce or remove a taxable supply and the details thereof, including an electronic credit note, as the case ...