This Public Clarification details the Federal Tax Authority's (FTA) position on issuing tax invoices, primarily interpreting Article 59 of the VAT Executive Regulations. It confirms that a tax invoice must be issued and delivered for every taxable supply, without exception. The clarification specifies content requirements for both simplified and full tax invoices. For simplified invoices, line items show gross value. For full invoices, line items must show net value and tax. Additionally, it mandates that invoices in foreign currency must state the tax amount in AED with the exchange rate, and clarifies rounding rules.