The UAE Federal Tax Authority (FTA) has published an updated VAT User Guide and Excise Tax User Guide on registration, amendments, and de-registration through FTA e-Services for the respective taxes. The FTA also published a VAT Public Clarification on Tax Invoices, which explains the application of the Article 59 of the Executive Regulations on VAT, including the requirements that: In all cases where a taxable supply is made, a tax invoice must be issued and delivered to the recipient. This includes supplies which meet the conditions for a simplified tax invoice to be issued; Where simplified tax invoices are issued,...