UAE VAT Tax Invoice Requirements: What an Invoice Must Include

UAE VAT Tax Invoice Requirements: What an Invoice Must Include

October 21, 2026

In the United Arab Emirates a VAT-registered business must give a tax invoice for every taxable supply. A missing detail can stop your customer from recovering the VAT, and errors are corrected with credit notes. This guide summarises what the Federal Tax Authority (FTA) says a tax invoice must contain, when a simpler invoice is allowed, and the deadlines to remember.

The standard (full) tax invoice

To be valid, a full tax invoice shows:

  • The words "Tax Invoice", clearly displayed
  • The date of issue, and the date of supply if it is different
  • The supplier's name, address and tax registration number (TRN)
  • The recipient's name and address, with their TRN if they are registered
  • A sequential invoice number, or a unique number that shows the invoice's place in a sequence
  • A description of the goods or services
  • For each item: the unit price, the quantity or volume, the VAT rate and the amount payable in UAE dirhams
  • Any discount offered
  • The gross amount payable and the total VAT in dirhams, with the exchange rate used and its source if the invoice is in another currency
  • For a domestic reverse charge: a statement that the customer must account for VAT, with a reference to the relevant provision of the VAT law

When a simplified tax invoice is allowed

You may issue a simplified tax invoice instead of a full one if the recipient is not registered for VAT, or if the recipient is registered and the VAT-inclusive price is AED 10,000 or less. The FTA gives an example: an individual buying AED 40,000 of clothes can receive a simplified invoice, while a registered store buying AED 10,001 of clothes needs a full one.

A simplified invoice must show at least: the words "Tax Invoice" in a prominent place, the supplier's name, address and TRN, the date of issue, a description that identifies the goods or services, and the total consideration and VAT charged.

Deadlines and rounding

  • A tax invoice must be issued and delivered within 14 calendar days of the date of the taxable supply.
  • If the VAT amount includes a fraction of a fils, it is rounded to the nearest fils.
  • An invoice in a foreign currency needs the amounts converted into dirhams with an exchange rate approved by the Central Bank.
  • Mistakes are corrected with a tax credit note or an additional tax invoice, not by changing the original.

Other cases worth knowing

  • Monthly summary invoice. If you make several supplies to the same person in one calendar month, a summary invoice for the month is required.
  • Buyer-created invoices. A registered recipient can issue the invoice on the supplier's behalf if both agree in writing and it is clearly marked "buyer-created tax invoice".
  • Electronic invoices. They are allowed if a copy is stored securely and the origin and content are guaranteed. The UAE is also phasing in a national e-invoicing system, so check the Ministry of Finance for the date that applies to your business.

Quick tools

Use the UAE VAT Calculator to add or remove 5% VAT with the correct rounding, and keep the Invoice Requirements by Country checklist next to your invoice template. If you register a new business, remember that registration is mandatory above AED 375,000 of taxable supplies a year.

Source

Checked on 21 October 2026. This is general information, not tax advice. Confirm the latest rules with the FTA or an adviser.