1Issue 2 | Mary 2026

Tax Invoice Requirements The basic rule stipulates that a person registered for VAT, who makes a taxable supply of goods or services, must issue a tax invoice and deliver it to the Customer or recipient of the supply. This requirement applies regardless of whether the goods are sold directly or through an electronic platform or marketplace. As an exception to the above basic rule, if a VAT-registered Agent makes a supply of goods or services on behalf of the Principal, the Agent may issue a tax invoice for that supply as if the Agent had made the supply. The tax invoice issued by the Agent must include all the information required under Article 53 of the Implementing Regulations, but it may include the Agent’s details instead of the Supplier’s - in this case, the invoice must indicate the principal Supplier (including the Supplier’s name and tax registration number) somewhere on the invoice, in cases where the Agent is a disclosed agent. If the Agent is an undisclosed agent, then this Agent is responsible for issuing a tax invoice in their own name. If the electronic platform or marketplace makes the supply on behalf of a non-resident Supplier or a Resident Supplier not registered for VAT, the responsibility for issuing the tax invoices and reporting the VAT to the Authority lies with the electronic platform or marketplace, without prejudice to the provisions of Article 47 of the Implementing Regulations. A third party may issue tax invoices for Taxable Supplies provided certain conditions are met, and further information on tax invoice requirements can be found in the VAT Invoicing Guideline. Example 4: An electronic application provides a service of listing cars in an online auction in return for a percentage of the sale value collected from the seller (the vehicle owner), and entry fees to the auction collected from users wishing to purchase. Upon completion of the sale, the application must issue an invoice to the buyer containing the basic information of a tax invoice as stipulated in Article 53 of the Implementing Regulations. As it is a disclosed agent, it must indicate the seller (the vehicle owner) on the tax invoice. If the seller is registered for VAT, the application must indicate the seller’s tax registration number on the invoice and collect the tax on their behalf, and then remit it to them, as the seller is responsible for remitting the tax to the Authority. In this transaction, the electronic application is responsible only for accounting for VAT on the value of its commission from the sale and the fees collected from Customers for entry to the auction. 4.2 Supply of Goods The supply of goods in the context of Electronic Commerce includes purchasing goods through an electronic platform such as websites or Electronic Marketplaces. Once the purchase is completed, the goods are then delivered to the Customer in the Kingdom. Arrangements for delivery of the goods are usually made by the Supplier or the electronic platform through which the purchase was made. The VAT treatment depends on the Place of Supply.