Simplified vs full tax invoice in the UAE

Updated 11 November 2026 · By the Draw. team, ACCA-qualified

Short answer

A UAE VAT-registered business may issue a simplified tax invoice when the customer is not VAT-registered, or when the customer is registered and the supply is AED 10,000 or less. Otherwise, and whenever the reverse charge applies, it must issue a full tax invoice. A simplified invoice needs five particulars; a full one needs twelve (Article 59 of the VAT Executive Regulation). Once a business issues electronic invoices, simplified invoices no longer apply.

Which one to issue

Customer	Value of supply	Invoice allowed
Not VAT-registered	Any	Simplified or full
VAT-registered	AED 10,000 or less	Simplified or full
VAT-registered	More than AED 10,000	Full only
Reverse charge applies	Any	Full only

Source: Article 59(5) of the Executive Regulation, an exception to the general rule in Article 59(4) that a tax invoice meets every requirement of Article 59(1). A full invoice is always acceptable.

What each must show

Particular	Full	Simplified
The words "Tax Invoice"	Yes	Yes
Supplier's name, address and TRN	Yes	Yes
Customer's name, address and TRN (if registered)	Yes	No
Sequential or unique invoice number	Yes	No
Date of issue	Yes	Yes
Date of supply, if different	Yes	No
Description of goods or services	Yes	Yes
Unit price, quantity, VAT rate and amount per line, in AED	Yes	No
Any discount	Yes	No
Gross amount payable, in AED	Yes	Total only
VAT amount in AED, with exchange rate if in another currency	Yes	Total VAT, in AED
Reverse charge statement, where it applies	Yes	Not allowed
When to issue	Within 14 days of supply	On the date of supply

A simplified tax invoice shows the total consideration and the VAT charged, in AED (Article 59(2)(e)).

Timing

A full tax invoice is issued within 14 days of the date of supply. A simplified tax invoice is issued on the date of supply itself (Article 59(13) of the Executive Regulation).

Simplified invoices end with e-invoicing

Where a business must issue tax invoices as electronic invoices (Article 65(5) of the VAT Decree-Law), or chooses to, clauses 2, 3, 5, 7, 8 and 15 of Article 59 no longer apply (Article 59(16)). The simplified format and the AED 10,000 exception go with them. For businesses with revenue below AED 50 million that happens by 1 July 2027.

If you rely on simplified invoices today, for example at a counter or for small B2B sales, plan to move to full invoices before your e-invoicing date.

Common questions

What is the AED 10,000 rule for simplified tax invoices?

A simplified tax invoice can be issued to a VAT-registered customer only if the supply is AED 10,000 or less. Above that, a full tax invoice is required.

Can I issue a simplified tax invoice under the reverse charge?

No. Article 59(5) excludes reverse-charge supplies, which need a full tax invoice.

Is a receipt the same as a simplified tax invoice?

Only if it shows all five particulars in Article 59(2): "Tax Invoice", the supplier's name, address and TRN, the issue date, a description, and the total with the VAT in AED.

Will simplified tax invoices still be allowed after e-invoicing?

No. Article 59(16) switches off the simplified-invoice rules for invoices issued as electronic invoices.

Sources

This guide explains UAE rules as published by the Ministry of Finance and the Federal Tax Authority. It is not tax advice; the legislation governs in any conflict.

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