UAE tax invoice requirements: what every invoice must show

Only a VAT-registered business can issue a tax invoice or charge VAT. A registered business that makes a standard-rated supply must issue a tax invoice and deliver it to the customer. The FTA has said that offering to print one only if the customer asks does not meet this requirement (Public Clarification VATP006).

A business that is not VAT-registered issues an ordinary invoice instead. It must not show VAT, a VAT rate or the words "Tax Invoice".

Article 59(1) of the Executive Regulation lists twelve particulars:

1. The words "Tax Invoice", clearly displayed.
2. The supplier's name, address and Tax Registration Number (TRN).
3. The customer's name, address and TRN, where the customer is VAT-registered.
4. A sequential invoice number, or a unique number that identifies the invoice and its place in the sequence.
5. The date the invoice is issued.
6. The date of supply, if it differs from the issue date.
7. A description of the goods or services supplied.
8. For each item: the unit price, the quantity or volume, the VAT rate and the amount payable in AED.
9. The amount of any discount offered.
10. The gross amount payable, in AED.
11. The VAT amount charged, in AED, with the exchange rate used if the invoice is in another currency.
12. Where the customer must account for the VAT under the reverse charge, a statement saying so and a reference to the relevant provision of the VAT Decree-Law.

Each line shows its net amount and its VAT. The FTA accepts that a line does not also need its VAT-inclusive amount, as long as the invoice states the gross total (VATP006).

A registered business may issue a simplified tax invoice instead of a full one when:

• the customer is not VAT-registered, or
• the customer is VAT-registered and the value of the supply is AED 10,000 or less.

A simplified tax invoice must show the words "Tax Invoice"; the supplier's name, address and TRN; the issue date; a description of what was supplied; and the total consideration and the VAT charged, in AED (Article 59(2)).

A simplified invoice is not allowed where the reverse charge applies. In that case a full tax invoice is needed (Article 59(5) of the Executive Regulation).

A tax invoice must be issued within 14 days of the date of supply (Article 59(13) of the Executive Regulation). A simplified tax invoice is issued on the date of supply. A summary tax invoice, which covers several supplies to the same customer, is issued within 14 days of the end of the calendar month in which the supplies were made.

An invoice may be issued in a foreign currency, but the VAT must also be shown in AED with the exchange rate applied, using the UAE Central Bank rate on the date of supply. The FTA treats an invoice without the AED VAT figure as not a valid tax invoice (VATP006).

VAT that works out to a fraction of a fils may be rounded to the nearest fils (Article 61 of the Executive Regulation). The FTA expects this to be done line by line (VATP006). For example, AED 2.357 becomes AED 2.36.

Article 59(16) of the Executive Regulation, added in 2025, covers invoices issued as electronic invoices. Where a business must issue electronic invoices, or chooses to, the simplified tax invoice rules (Article 59(2) and (5)) no longer apply to them, so every invoice carries the full set of particulars.

For businesses with revenue below AED 50 million, e-invoicing becomes mandatory on 1 July 2027, with an Accredited Service Provider appointed by 31 March 2027. Businesses with revenue of AED 50 million or more go live on 1 January 2027 (Ministerial Decision No. 244 of 2025, as amended by Ministerial Decision No. 66 of 2026).