UAE tax invoice format: required fields, simplified invoices and deadlines
A VAT-registered business must issue tax invoices, and the law sets out exactly what they contain. Set the template up correctly once and every invoice after it follows; get it wrong and your customers cannot recover the VAT you charged.
A compliant UAE tax invoice must show a fixed set of fields: the words “Tax Invoice”, the supplier’s TRN, a unique sequential number, the VAT rate and amount per line at 5%, and totals with the VAT amount stated in AED, even when the invoice is in another currency. A simplified invoice with fewer fields is allowed when the customer is not VAT-registered, or is registered and the supply is under AED 10,000. The invoice must be issued within 14 days of the date of supply. Invoices most often fail review on a missing TRN or a missing AED VAT figure.
- A full tax invoice needs the words “Tax Invoice”, both TRNs, a sequential number, per-line VAT and totals, with the VAT amount always shown in AED.
- A simplified invoice is allowed for customers who are not VAT-registered, or registered customers on supplies under AED 10,000.
- Issue the invoice within 14 days of the date of supply, and keep records for at least 5 years (15 for real estate).
- On foreign-currency invoices, convert the VAT to AED at the Central Bank rate for the date of supply.
- E‑invoicing becomes mandatory for B2B invoices from 1 January 2027 (revenue of AED 50 million or more) and 1 July 2027 (everyone else).
What makes a document a tax invoice
Once you are VAT-registered (mandatory when taxable supplies and imports exceed AED 375,000 over 12 months), every standard-rated supply has to be documented with a tax invoice. Federal Decree-Law No. 8 of 2017 on VAT, as amended, and its Executive Regulation set out what that document contains. This matters commercially too: a customer can only recover input VAT against a valid tax invoice, so a missing field costs your buyer the deduction and exposes you to a penalty. Our VAT service covers registration, invoicing and returns.
A common first-year problem is a well-designed PDF headed “Invoice” that shows a total but no TRN or AED VAT line. It works as a bill, but in an FTA review it is not a tax invoice. Setting the template up correctly once fixes every invoice after it.
The full tax invoice, field by field
The full tax invoice is the default for business-to-business supply. Every one of the following has to be present:
| Field | Full tax invoice | Simplified invoice |
|---|---|---|
| The words “Tax Invoice” | Required | Required |
| Supplier name, address, TRN | Required | Required |
| Customer name and address | Required | Not required |
| Customer TRN (if VAT-registered) | Required | Not required |
| Unique sequential number | Required | Required |
| Issue date (+ supply date if different) | Required | Required |
| Description, quantity, unit price per line | Required | Description of goods/services |
| VAT rate and amount per line | Required | Tax amount shown |
| Totals excl. VAT, VAT total and gross, with VAT in AED | Required | Gross total + VAT amount |
Two fields cause the most trouble. The sequential number must be unique and unbroken; gaps and duplicates are among the first things an auditor checks. And the supply date can differ from the issue date; when it does, both belong on the invoice, because the supply date drives which VAT period and which exchange rate apply.
When a simplified tax invoice is allowed
A simplified tax invoice has fewer fields (no customer name, address or TRN) and is allowed in two situations: when the recipient is not VAT-registered, or when the recipient is registered but the consideration is under AED 10,000. This is the legal basis for the ordinary retail receipt. It still must show the words “Tax Invoice”, your TRN, the date, a description of what was sold, and the tax amount, usually as a tax-inclusive total with the VAT shown separately.
Above AED 10,000, or whenever your B2B customer needs to reclaim the input VAT, issue the full format. A registered buyer given only a simplified invoice for a large purchase will struggle to support their deduction and will ask for a full one, so use the full format for business sales.
Currency, rounding and the 14-day deadline
Whatever currency you bill in, the VAT figure has to be expressed in AED. For a foreign-currency invoice, convert the tax at the UAE Central Bank exchange rate published for the date of supply, not the date you raised the document or a rate of your own choosing. VAT amounts round to the nearest fils. Model the tax on a mixed basket in our VAT calculator before you wire it into your template.
There is also a deadline: a tax invoice must be issued within 14 days of the date of supply. For continuous or periodic supplies the date-of-supply rules shift the trigger, but the discipline is the same: invoice promptly, in sequence, at the right rate.
Credit notes, reverse charge and special lines
When you cancel or reduce a supply you have already invoiced, you issue a tax credit note rather than a fresh invoice. It has its own required fields (the words “Tax Credit Note”, both parties' details, the value of the reduction and the VAT on it) and must reference the original invoice. Skipping the reference is how a credit note fails to net off cleanly against the original in a VAT return.
Two more lines deserve care. On reverse-charge supplies, typically services bought from abroad, the invoice should make clear the recipient accounts for the VAT, so the tax is not charged twice. And zero-rated (0%) supplies are not the same as exempt ones: both show no VAT collected, but they are reported differently, so label the line for what it actually is.
Record keeping: five years, fifteen for real estate
A valid invoice you cannot produce later is worth nothing in an audit. VAT records (invoices issued and received, credit notes and the workings behind your returns) must be kept for at least five years; for supplies related to real estate the period extends to fifteen years. Digital storage is accepted, provided the records are complete, legible and retrievable on request.
A complete, sequential invoice trail also supports your corporate tax position and input VAT claims. Our accounting service keeps that trail as a by-product of the monthly close, so the records exist before anyone asks for them.
E‑invoicing from 2027
Invoices are moving to structured data. July 2026 opened a pilot and voluntary adoption; mandatory e‑invoicing starts on 1 January 2027 for businesses with revenue of AED 50 million or more and on 1 July 2027 for everyone else. Invoices will pass between accredited service providers over the Peppol network and be reported to the FTA, instead of travelling as PDFs by email. The required data points are largely the fields above; what changes is that they must be captured as clean, structured data rather than free text on a page.
That makes the preparation identical to good practice today: standardise your invoice master data, make sure every customer record carries a correct TRN, and fix the currency and sequencing habits now. Our UAE e‑invoicing guide covers the dates, scope and penalties, and our e‑invoicing readiness service can prepare your systems.
Frequently asked
What must a UAE tax invoice contain?
When can I issue a simplified tax invoice?
Can I invoice in a foreign currency such as USD in the UAE?
How long do I have to issue a tax invoice?
How long must I keep tax invoices in the UAE?
This is general information on UAE rules. It is not legal, tax or immigration advice for your situation. Rules and government fees change; we confirm the position for your facts in writing before you act.