Tax invoice should be issued according to Article 59 of Federal Decree Law No (8) of 2017 on value added tax (cabinet decision 52). Invoice template and guidance falls under the applicable law (Article 59 VAT cabinet desc. 52). Every Business must follow this Tax Invoice Format to avoid penalties. However, some changes can be possible according to nature and circumstances of the business but the mandatory points mentioned clearly in Invoice guidance. If Any Taxable person fails to issue invoice in accordance with article 59 cabinet decision 52 Federal Decree Law 8 than he/she will be liable to pay AED 5,000 penalty.