English text status

English translation published by the NBR in its bilingual Regulations file (marked unofficial). The Arabic text published in the Official Gazette remains the legal reference in the event of any discrepancy.

Practical summary

Tax Invoices, Notes and Supply evidence may be issued and retained electronically only where the system can produce paper copies, preserves chronological and numerical order, prevents later additions, deletions or amendments, and allows NBR verification. The text requires prior NBR approval, but since November 2023 the NBR allows registered persons meeting Articles 52–54 with systems that account for VAT to issue electronic documents without it (General Guide, section 10.2.1).

Who should read this?

Businesses implementing electronic invoicing or archiving and their IT and governance teams.

Why does it matter?

Accounting software or PDFs alone do not satisfy the Article. System integrity, traceability and verifiability are required. Article 56(b) requires prior NBR approval, but under the NBR General Guide (version 1.8, 16 November 2023, section 10.2.1) registered persons whose invoices and notes meet Articles 52–54 and whose systems can account for VAT may issue electronic documents without prior approval.

No prior approval under NBR practice since 2023Chronological and numerical sequenceNo silent later changes

Current text

A. A Taxable Person may issue and retain Tax Invoices, Credit and Debit Notes and other documents that evidence his Supply in an electronic form, provided that the devices he uses for this purpose are equipped to produce such invoices and documents in a paper format and in a chronological and sequential manner and in a manner that prevents the subsequent addition or cancellation of any restrictions or modifications and where the Bureau can verify their accuracy and recordkeeping. B. The Taxable Person that wishes to issue and retain Tax Invoices and documents referred to in an electronic form shall obtain prior approval from the Bureau. Deduction and Adjustment of Tax

Before electronic issue and retention

  1. 1

    Confirm invoices and notes meet Articles 52–54 and the system accounts for VAT; prior approval is then not needed (General Guide 10.2.1).

  2. 2

    Confirm paper output is available.

  3. 3

    Test chronological and numerical sequence.

  4. 4

    Prevent later addition, deletion or amendment without an audit trail.

  5. 5

    Ensure NBR can verify records.

  6. 6

    Document configuration, access and backup controls.

Connected provisions

Direct legislative link

Law — Article (38)

Tax Invoice

The Law delegates electronic-invoice rules and this Article sets system and approval conditions.

Open connected Article
Direct legislative link

Regulations — Article (52)

Tax Invoice

Electronic form does not remove substantive invoice fields.

Open connected Article

Official guides and tools

Official text

VAT Executive Regulations

Article (56)

Official guide

VAT General Guide — Version 1.15

Invoices and documents

Connected Madar tools

Madar tool

Tax Invoice Centre

Check the invoice route and issue deadline, and calculate VAT for a single transaction.

Illustrative example by Madar

Editable PDF system

A system that creates PDFs but permits invoices to be deleted or changed without an audit trail fails the integrity condition. Not needing prior approval does not remove the integrity condition.

Questions to help you apply it

  • Do invoices meet Articles 52–54?
  • Can paper copies be produced?
  • Is sequence tamper-resistant?
  • Can NBR verify the record?