Beta Version

Website Last updated:

May 15, 2026

Cabinet Decision No. 52 of 2017 provides the Executive Regulations for Federal Decree-Law No. 8 of 2017, establishing detailed rules for its implementation. It offers crucial clarifications on definitions, supply rules, registration, and compliance procedures. For example, Article 19 specifies how tax becomes due on advance payments or early invoices, stating that tax is payable only on the value of the payment made or invoiced. This directly supports the application of Articles 25, 26, and 80 of the Decree-Law regarding the time of supply and invoicing, ensuring proportional tax calculation.

Part 4 - Rules on Supplies

Article 19 - Due Tax at the Date of Supply

For the purposes of Articles 25, 26, and 80 of the Decree-Law, if the tax is due because a payment is made or a tax invoice is issued in respect of a supply of goods or services, the tax shall be due to the extent of the payment made or stated in the tax invoice, and the remaining amount of the due tax on such supply shall be payable in accordance with the provisions of the Decree-Law.