UAE Tax Invoice Requirements: What Every VAT Invoice Must Show

A tax invoice is more than a bill. For your customer, it is the document that supports their input VAT claim. For you, it is evidence of the output VAT you charged. If an invoice is missing a required detail, your customer's claim can be denied, and you can be fined for failing to issue a valid invoice.

The rules are in Article 65 of the VAT Decree-Law (Federal Decree-Law No. 8 of 2017) and Articles 59 and 60 of the VAT Executive Regulation (Cabinet Decision No. 52 of 2017, as amended).

Tax invoice is the term used in the UAE VAT law. VAT invoice is simply the everyday name for the same document. There is no separate “VAT invoice” in the law, so if a customer asks for one, they need a tax invoice that meets Article 59.

A commercial invoice is any invoice that is not a tax invoice, for example an invoice from a business that is not registered for VAT. It must not show VAT or a TRN.

Under e-invoicing, both types are covered. The MoF's Electronic Invoicing Guidelines say paper and PDF commercial invoices must also be replaced by e-invoices exchanged through the five-corner model. A business that is not VAT-registered but sells to other businesses is therefore still in scope. See our e-invoicing deadlines guide.

• Full tax invoice: within 14 days of the date of supply.
• Simplified tax invoice: on the date of supply.
• Summary invoice covering several supplies to the same customer in a calendar month: within 14 days after the end of that month.
• Wholly zero-rated supplies, such as many exports: a tax invoice is not required, provided you keep sufficient records of the supply.

Only a VAT-registered supplier can issue a tax invoice. A business that is not registered must not show VAT or a TRN on its invoices.

Article 59(1) of the VAT Executive Regulation requires a full tax invoice to show:

1. the words “Tax Invoice”, clearly displayed;
2. the supplier's name, address and Tax Registration Number (TRN);
3. the recipient's name, address and TRN, where the recipient is registered;
4. a sequential or unique invoice number;
5. the date of issue;
6. the date of supply, if different from the date of issue;
7. a description of the goods or services;
8. for each item, the unit price, quantity or volume, VAT rate and amount payable in AED;
9. the amount of any discount;
10. the gross amount payable in AED;
11. the VAT charged in AED, and the exchange rate used if the invoice is in another currency;
12. where the customer must account for VAT under the reverse charge, a statement saying so and a reference to the relevant provision.

Make sure the customer's legal name and TRN match their registration exactly. A wrong TRN is one of the most common reasons an input VAT claim is challenged.

A simplified tax invoice is a shorter tax invoice, mainly for retail and walk-in sales. Under Article 59 of the VAT Executive Regulation, you may issue one only where:

• the customer is not VAT-registered; or
• the customer is VAT-registered and the consideration is AED 10,000 or less.

A simplified invoice can never be used where the reverse charge applies, and it must be issued on the date of supply.

Simplified tax invoice checklist

• the words “Tax Invoice”, clearly displayed;
• the supplier's name, address and TRN;
• the date of issue;
• a description of the goods or services;
• the total consideration and the VAT amount, in AED.

The customer's name, address and TRN are not required. If you sell to a VAT-registered business and the consideration is more than AED 10,000, issue a full tax invoice instead.

Under e-invoicing: sales to consumers are outside the e-invoicing system for now, so simplified invoices for walk-in customers carry on as today. For in-scope sales to businesses, Article 59(16) switches off the simplified invoice rules for electronic invoices, so those invoices will need the full set of fields once your e-invoicing phase starts.

You can invoice in US dollars, euros or any other currency, but the line amounts, the gross total and the VAT must also be shown in AED, together with the exchange rate used. Use a consistent and supportable rate, such as the UAE Central Bank rate on the date of supply.

Article 59 does not require tax invoices to be in Arabic. Under Article 5 of the Tax Procedures Executive Regulation (Cabinet Decision No. 74 of 2023), the FTA may accept records in English but can instruct you to provide an Arabic translation, certified under UAE translation law. Many businesses issue bilingual Arabic and English invoices so they are ready for audit and for government customers.

A tax credit note records a reduction in the VAT on a supply you have already invoiced. Under Articles 61 and 62 of the VAT Decree-Law, you adjust your output tax, and issue a tax credit note where the VAT falls, when for example:

• the supply is cancelled;
• the supply is not made as agreed, or the price is reduced after invoicing, for example by an agreed discount;
• goods or services are returned and you accept the return;
• VAT was charged in error, for example at the wrong rate.

Under Article 60 of the VAT Executive Regulation, a tax credit note must show:

1. the words “Tax Credit Note”, clearly displayed on the credit note;
2. the supplier's name, address and TRN;
3. the recipient's name, address and TRN, where registered;
4. the date of issue;
5. the value shown on the original invoice, the correct value, the difference and the VAT on the difference, in AED;
6. a brief explanation of the reason for the credit note;
7. enough information to identify the original supply, such as the original invoice number and date.

Worked example. On 3 March you issue a tax invoice for 100 units at AED 200 each: AED 20,000 plus VAT of AED 1,000, a total of AED 21,000. On 20 March your customer returns 20 faulty units and you accept the return. You issue a tax credit note showing the original value (AED 20,000), the correct value (AED 16,000), the difference (AED 4,000) and the VAT on the difference (AED 200), with the reason (“20 units returned, faulty”) and the original invoice number and date. You reduce your output VAT by AED 200, and your VAT-registered customer reduces its input VAT by the same amount. You can check the figures with our VAT calculator.

Change from 1 October 2026: Cabinet Decision No. 149 of 2026 corrected Article 60(1)(a), so the words “Tax Credit Note” must appear on the credit note itself. The earlier text referred to the invoice. If your template prints “Credit Note” only, update it.

Once your business is live on e-invoicing, credit notes for in-scope transactions are issued as electronic credit notes through your Accredited Service Provider.

A VAT-registered customer may issue the tax invoice on the supplier's behalf, if both parties agree in writing. It must say “Tax Invoice raised by buyer”, and the supplier must not issue its own tax invoice for the same supply. A buyer-created credit note must say “Tax Credit Note created by buyer”. An agent may also issue tax invoices and credit notes for its principal.

Today, a tax invoice can be sent electronically, for example as a PDF, provided it is stored securely and its authenticity and integrity are guaranteed. That will change for business-to-business invoices once your e-invoicing phase starts:

• Businesses with revenue of AED 50 million or more go live on 1 January 2027. Businesses below AED 50 million must appoint an Accredited Service Provider by 31 March 2027 and go live on 1 July 2027.
• In-scope invoices and credit notes, including commercial invoices, must then be issued as structured data (PINT AE) through an Accredited Service Provider, within 14 business days of the transaction date (Ministerial Decision No. 197 of 2026).
• The VAT Executive Regulation switches off several clauses for electronic invoices, including the simplified invoice rules, under Article 59(16). Your e-invoices will therefore need the full set of fields in the MoF's mandatory fields list.
• Transactions between members of the same VAT tax group are excluded from e-invoicing for 24 months from 1 January 2027.

The fastest way to prepare is to make your current invoices fully compliant. Use complete customer details, correct TRNs and clear item descriptions now.

Keep invoices, credit notes and supporting records for at least five years after the end of the relevant tax period, as required by Article 3 of the Tax Procedures Executive Regulation. Longer periods apply in some cases, such as during an audit or for real estate.