English translation published by the Legislation and Legal Opinion Commission. The Arabic text published in the Official Gazette remains the legal reference in the event of any discrepancy.
A Tax Invoice must be issued no later than the fifteenth day of the month following the month of Supply. This is an outside deadline and does not change the underlying Tax due date.
Sales, invoicing, revenue and month-end close teams.
Issuing in the following month does not move the Supply or VAT into that month. The correct Supply date must be shown and the transaction reported in the period determined by the time-of-Supply rules.
Current text
Control invoice timing
- 1
Identify the month of Supply under the Tax due date rules.
- 2
Set the fifteenth of the following month as the system's final deadline.
- 3
Issue earlier where appropriate; do not treat the deadline as every invoice's default date.
- 4
Map invoice and Supply dates to the correct Tax Period.
- 5
Monitor advance payments and continuous Supplies because their date may precede completion.
Connected provisions
Law — Article (12)
Tax due dateIt determines when Supply or Tax is triggered, while Article (39) sets the final invoice-issue date.
Open connected ArticleRegulations — Article (52)
Tax Invoice dataIt requires the issue date and the Supply or payment date where different.
Open connected ArticleOfficial guides and tools
Connected Madar tools
Supply on 28 April
For a Supply on 28 April, 15 May is the final invoice-issue date. The Supply does not become a May Supply merely because the invoice is issued then; Tax due and the reporting period still follow the relevant facts and rules.
Questions to help you apply it
- In which month did Supply legally occur?
- Will the system issue by the fifteenth of the following month?
- Is VAT reported in the correct period regardless of the issue day?