What a tax invoice must show in the UAE

Who has to issue a tax invoice

A business registered for VAT issues a tax invoice for its taxable supplies. A business that is not registered does not issue tax invoices and must not charge VAT.

Registration is required once taxable supplies and imports pass AED 375,000 in a year, and is optional from AED 187,500.

What a full tax invoice shows

• The words Tax Invoice, clearly displayed
• The supplier's name, address and Tax Registration Number (TRN)
• The customer's name and address, and their TRN if they are registered
• An invoice number that follows a sequence, or is otherwise unique
• The date the invoice is issued, and the date of supply if it is different
• A description of the goods or services
• For each line: the unit price, the quantity, the VAT rate and the amount payable in AED
• Any discount given
• The total amount payable in AED
• The VAT amount in AED, with the exchange rate used if the invoice is in another currency

When a simplified tax invoice is enough

A shorter form is allowed when the customer is not registered for VAT, or when the customer is registered and the sale is not more than AED 10,000.

• 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 amount and the VAT amount charged

When to issue it and how long to keep it

A tax invoice is issued within 14 days of the date of supply. Records, including invoices, are generally kept for at least five years.

How Tichkuly CRM helps

Tick VAT on an invoice and it is headed Tax Invoice, numbered in sequence, dated, and shows your TRN, the customer's TRN, each line with its quantity and rate, the subtotal, 5% VAT on its own line and the total in AED.

This guide is general information, not tax or legal advice. Rules change, so check the Federal Tax Authority's own guidance or ask your accountant before relying on it.