A valid UAE tax invoice must contain 10 essential pieces of information. The Federal Tax Authority (FTA) has set out clear content requirements, and omitting any can cause problems with VAT recovery or during an audit.
Below is a reference checklist, reflecting the FTA’s current guidance. Save it for preparing invoices or reviewing what your system generates.
Every UAE tax invoice, your 10-point checklist
Item | Detail or Format |
|---|---|
1. Title | Clearly marked "Tax Invoice" |
2. Supplier name, address, TRN | Registered name, physical address, and Tax Registration Number |
3. Invoice date | The date the invoice is issued |
4. Invoice number | Unique sequential number for the invoice |
5. Customer name, address | Name and physical address of the recipient |
6. Description of goods/services | Sufficient detail to understand what is provided |
7. Quantity and unit price | For each product/service supplied |
8. Amount payable, net of VAT | The amount before VAT, per line item and total |
9. VAT rate and amount | The rate applied (normally 5%) and VAT charged, per item/total |
10. Total amount payable | The final amount due, including VAT |
These details must appear on every tax invoice you issue for taxable supplies if the invoice value (including VAT) exceeds AED 10,000.
Notes on format and practical compliance
- Title and clarity: The phrase "Tax Invoice" should stand out, not buried in fine print. Most systems put this at the top.
- Supplier and customer details: Full legal names and addresses are required, not just a trading name or email.
- Tax Registration Number (TRN): This is a 15-digit number issued by the FTA. Include it prominently beside your business details. Double-check for accuracy; customers can verify your TRN through the FTA portal.
- Sequential numbering: Invoice numbers must be unique and consecutive. Systems can auto-generate this, but manual processes should avoid duplication or gaps.
- Invoice date: This is the date the invoice is created or issued, not the supply date, though both can be included if relevant.
- Line item details: For each line, specify what is being supplied, how many, the unit price, and the amount before VAT. Broad or vague descriptions can cause downstream issues during VAT recovery by your customers.
- VAT breakdown: For each item or for the total invoice, show the VAT rate and the amount charged as VAT. Where different items are taxed at different rates (such as zero-rated and standard-rated), clearly separate the lines.
- Total payable: Sum the totals including VAT as a final amount payable.
When a simplified tax invoice is allowed
A simplified tax invoice is acceptable only for cases where the total invoice value (including VAT) does not exceed AED 10,000. For these, the requirements may be less stringent, but the above checklist still serves as a best-practice reference for full tax invoices.
Checklist for review: common causes of non-compliance
Many VAT errors in the UAE trace back to one of these being missing or incomplete:
- Supplier TRN is missing, incorrect, or not shown alongside the business name
- Unique invoice number not in sequential order
- Invoice not labelled "Tax Invoice"
- VAT shown as a round sum, with no breakdown or rate specified
- Insufficient description of goods or services
Before issuing or accepting an invoice for VAT purposes, review against all 10 required contents.
Keeping supporting evidence
The FTA expects all VAT invoices to be kept for at least five years from the end of the tax period to which they relate. Retain electronic or paper copies formatted as above for your records, especially if the invoice relates to a recoverable input VAT claim.
For reference, the FTA maintains up-to-date guidance and official samples of tax invoices on its website. Invoice templates should be reviewed periodically to reflect any updated requirements.
