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May 15, 2026

Article 56 establishes the framework for tax invoices, granting each Member State authority to determine their specific contents and issuance deadlines. This is subject to minimum details mandated by the GCC Ministerial Committee. Member States are also permitted to allow for simplified invoices under locally determined conditions and rules. A key provision addresses currency, allowing invoices to be issued in any currency, provided the final tax value is stated in the currency of the Member State where the supply occurred. The conversion must use the official exchange rate effective on the tax due date.

Chapter 10 - Obligations

Part 2 - Tax Invoice

Article 56 - Contents of the Tax Invoice

Each Member State must determine the contents of the Tax Invoice and the period within which it must be issued, provided that The Ministerial Committee shall determine the minimum details required to be included in the tax invoice. Each Member State may allow for the issuance of simplified invoices in accordance with the conditions and rules determined by it.
Tax invoices can be issued in any currency, provided that the value of the Tax is written in the currency of the Member State where the place of supply is located based on the official currency exchange rate in force in that State as on the Tax due date.