What a UAE tax invoice must include

If your business is registered for VAT in the UAE, the invoices you issue for standard-rated supplies have to be tax invoices. Your customers rely on them to reclaim input tax, so a missing field is their problem as well as yours.

The required fields

• The words "Tax Invoice", clearly displayed
• Your name, address and Tax Registration Number (TRN)
• The customer's name, address and TRN, if they are registered
• A sequential invoice number
• The date of issue, and the date of supply if different
• A description of the goods or services
• For each line: quantity, unit price, VAT rate and VAT amount
• Any discount applied
• The total amount payable and the total VAT, in AED

Simplified tax invoices

A simplified tax invoice, with fewer details, can be issued when the customer is not VAT registered, or when they are and the value of the supply is under AED 10,000.

Common mistakes

Gaps in the invoice numbering, VAT stated only in a foreign currency, and editing an issued invoice instead of raising a credit note are the problems that tend to surface at audit. Software that generates the invoice from the quote avoids most of them.

This article is general information, not tax advice. Confirm current requirements with the Federal Tax Authority or your tax adviser.