Article 67 establishes the mandatory timeframe for issuing a Tax Invoice. A Registrant is required to issue the invoice within 14 days from the date of supply, as specified in either Article 25 or Article 26 of the Decree-Law. This provision, amended by Federal Decree-Law No. 18 of 2022, also grants flexibility. It stipulates that the Executive Regulation of the Decree-Law may define specific cases that are subject to different time periods or that necessitate the immediate issuance of a Tax Invoice, in accordance with the controls detailed within those regulations.
Title 7 - Calculation of Due Tax
Chapter 5 - Tax Invoices
Article 67 Date of Issuance of Tax Invoice
The Registrant shall issue a Tax Invoice within 14 days from the date of supply as stated in Article 25 [or Article 26] of this Decree-Law.
[The Executive Regulation of this Decree-Law shall determine the cases that are subject to periods other than that specified in Clause 1 of this Article, or the cases in which the Tax Invoice shall be issued immediately in accordance with the controls specified therein.]
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