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. Prior NBR approval is required.

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, plus prior NBR approval.

Prior approvalChronological 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

    Obtain prior NBR approval.

  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

Connected Madar tools

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. Technical controls also do not replace prior NBR approval.

Questions to help you apply it

  • Was prior approval obtained?
  • Can paper copies be produced?
  • Is sequence tamper-resistant?
  • Can NBR verify the record?