UAE VAT Invoice Requirements: Tax Invoice Format (2026)
The UAE Federal Tax Authority is strict about invoice format. Here is exactly what a full and a simplified tax invoice must show, when each applies, and the errors that trigger penalties.
If you are registered for VAT in the UAE, the Federal Tax Authority (FTA) does not just care that you charged the right 5% -- it cares that your invoice is laid out correctly. The FTA treats a missing field as a compliance breach even when the tax itself was calculated perfectly, and format errors are among the most common findings in FTA audits. The good news is that the rules are a short, fixed checklist. Once your template has the right fields, every future invoice is compliant by default.
Two kinds of invoice: full and simplified
UAE VAT law recognises two documents. A full tax invoice is the default and is required whenever the recipient is VAT-registered or the supply is worth more than AED 10,000. A simplified tax invoice is a shorter version you may issue only when the customer is not registered for VAT and the total value of the supply, including VAT, is AED 10,000 or less -- think a retail shop or a cafe. When in doubt, issue a full tax invoice; it is never wrong to give more detail.
What a full tax invoice must contain
The FTA requires all of the following on a full tax invoice:
- The words "Tax Invoice" shown clearly on the document.
- Your name, address and Tax Registration Number (TRN).
- The recipient's name and address, plus their TRN if they are registered for VAT.
- A sequential invoice number that uniquely identifies the document.
- The date of issue, and the date of supply if it is different from the issue date.
- A description of the goods or services supplied.
- For each line: the unit price, the quantity, the rate of tax, and the amount payable, all expressed in AED.
- Any discount offered.
- The gross amount payable in AED and the tax amount payable in AED.
- Where the reverse charge applies, a statement that the recipient must account for the VAT.
What a simplified tax invoice must contain
The simplified version drops the recipient details and the line-by-line breakdown. It must still show the words "Tax Invoice", your name, address and TRN, the date of issue, a description of the goods or services, and the total consideration together with the tax amount charged. Note that a simplified invoice gives your customer weaker support for reclaiming input VAT, so a business buyer should ask you for a full tax invoice even below the AED 10,000 line.
The 14-day rule
A tax invoice must be issued within 14 days of the date of supply. Missing this window is a procedural breach even if you eventually charge the correct amount, so build invoicing into your delivery process rather than leaving it to month-end.
Invoicing in a foreign currency
You may bill an overseas client in USD, GBP or any currency, but the tax invoice must also state the VAT figures in UAE Dirham. You must convert using the exchange rate published by the Central Bank of the UAE for the date of supply, and use the same number of decimal places the Central Bank publishes. The Central Bank updates these rates Monday to Friday, so record the rate you used on the invoice itself to make an audit easy.
Do you even need to be registered?
VAT registration is mandatory once your taxable supplies and imports exceed AED 375,000 over the previous 12 months. You may register voluntarily once you pass AED 187,500. If you are below both thresholds and not registered, you must not show a TRN or charge VAT -- your document is a plain invoice, not a tax invoice.
A compliant example
- From: Marina Digital FZ-LLC, Dubai - TRN 100123456700003
- Tax Invoice INV-204, issued 30 June 2026, supplied 22 June 2026
- Bill to: Gulf Retail LLC, Abu Dhabi - TRN 100987654300003
- Website design, 25 hrs x AED 300 = AED 7,500.00 (net)
- VAT @ 5%: AED 375.00
- Total payable: AED 7,875.00
Because the buyer is VAT-registered, this is a full tax invoice even though the value is under AED 10,000. It carries both TRNs, the words "Tax Invoice", a sequential number, both dates, the net, the 5% rate and the VAT total in AED. If you also sell into Europe or Australia, compare the formats in our invoice requirements by country guide and the Australian tax invoice rules. You can create one free with PDF Bill Builder — no signup, download as PDF in seconds.
Frequently asked questions
What must a UAE tax invoice contain?
A full tax invoice must show the words 'Tax Invoice', your name, address and TRN, the recipient's name, address and TRN if registered, a sequential invoice number, the issue date and supply date, a description of the goods or services, the unit price, quantity, tax rate and amount in AED, any discount, and the gross and tax amounts payable in AED. A reverse-charge statement is added where relevant.
When can I issue a simplified tax invoice in the UAE?
Only when the customer is not registered for VAT and the total value of the supply including VAT is AED 10,000 or less. Above that amount, or when the buyer is VAT-registered, you must issue a full tax invoice.
What is the VAT rate in the UAE?
The standard VAT rate is 5% and applies to most goods and services. Some supplies are zero-rated or exempt, but the general rate you show on a tax invoice is 5%.
How long do I have to issue a UAE tax invoice?
A tax invoice must be issued within 14 days of the date of supply. Issuing late is a compliance breach even if the VAT amount is correct.
Can I invoice in a foreign currency in the UAE?
Yes, but the tax invoice must also show the VAT figures in AED, converted using the Central Bank of the UAE exchange rate for the date of supply and the same decimal places the Central Bank publishes.
When must I register for VAT in the UAE?
Registration is mandatory once taxable supplies and imports exceed AED 375,000 in the previous 12 months, and voluntary once you exceed AED 187,500. Below these thresholds you must not charge VAT or show a TRN.
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