Article 60 of the UAE VAT Executive Regulations lists the particulars a Tax Credit Note must contain, lets the Authority dispense with particulars or with issuing the note, permits issue by electronic means, and governs notes raised by the Recipient or by an agent, as well as Electronic Credit Notes under Clause 4 of Article 70 of the Decree-Law. Cabinet Decision No. 149 of 2026 amends the first particular, effective from 1 October 2026, so that the words Tax Credit Note must be clearly displayed on the credit note rather than on the invoice.