UAE tax invoice requirements: what every invoice must show

If you're registered for VAT in the UAE, the invoices you issue to customers aren't just requests for payment — they're tax documents. Your customer needs a valid tax invoice to recover the VAT you charged them, and the Federal Tax Authority (FTA) expects to see specific information on it.

What a full tax invoice must include

1. The words “Tax Invoice”, clearly shown.
2. Your business name, address and Tax Registration Number (TRN).
3. Your customer's name, address and TRN, if they're VAT-registered.
4. A sequential invoice number that identifies the invoice uniquely.
5. The date the invoice was issued, and the date of supply if it's different.
6. A description of the goods or services.
7. For each item: the quantity, unit price, VAT rate and the amount of VAT.
8. Any discount applied.
9. The total amount payable, and the total VAT, in AED.
10. If you invoice in another currency, the exchange rate used to convert the VAT to AED.
11. Where the reverse charge applies, a statement that the recipient must account for the VAT.

Full or simplified tax invoice?

A simplified tax invoice carries less detail — it doesn't need your customer's details or the VAT broken down per line. You may issue one when the customer isn't registered for VAT, or when the value of the supply is AED 10,000 or less. For VAT-registered business customers buying more than AED 10,000, issue a full tax invoice.

When the invoice must be issued

Issue the tax invoice within 14 days of the date of supply. Don't wait for payment — the VAT is due on the supply, not on when you're paid.

Credit notes are tax documents too

If you need to reduce an invoice — a return, a discount agreed afterwards, or a mistake — don't edit or delete the original. Issue a tax credit note that refers to it. The credit note reduces your output VAT in the period it's issued.

Common mistakes

• Leaving out your customer's TRN when they're registered — it can stop them recovering the VAT.
• Reusing or skipping invoice numbers.
• Showing VAT only as a total when a full tax invoice is needed.
• Invoicing in USD without stating the AED value of the VAT.
• Changing an issued invoice instead of raising a credit note.

This guide is general information, not tax advice. For your own circumstances, speak to your accountant or a registered tax agent.