FTA Decision No. (4) of 2018 on Tax Invoices
Decision No. (4) of 2018 on Tax Invoices details that a registrant making a supply of goods or services through a vending machine is not required to issue a tax invoice for the supply, subject to certain conditions.
If the registrant does not issue a tax invoice, they must keep sufficient records which contain:
· a description of the goods/services supplied,
· the total consideration and tax amount charged, and
· the date of supply.
The Decision applies retroactively from 1 January 2018. Please note that the Decision applies only to the tax invoice requirement and does not change the date of supply or requirement to account for tax on the supply.