UAE Tax Invoice Format: Required Fields & Rules
A compliant UAE tax invoice must carry a specific set of fields set out in the VAT law. Here is the full checklist for a standard tax invoice, the simplified version for small sales, and the currency and record-keeping rules.
A tax invoice is not just a bill — under UAE VAT it is the legal document that lets your customer recover input VAT and that the Federal Tax Authority (FTA) relies on in an audit. Get a field wrong or leave one out and the invoice can be challenged, which is a problem for you and your customer. The required contents are set out in Article 59 of the VAT Executive Regulations. This guide turns that article into a practical checklist.
What must a UAE tax invoice include?
A full tax invoice must clearly show the words "Tax Invoice", identify the supplier and (where registered) the customer with their Tax Registration Numbers, carry a unique sequential number and date, describe what was supplied, and break out the net amount, the VAT and the gross — all in AED. Below is the complete list.
Full tax invoice: the required fields
A standard (full) tax invoice must contain, per Article 59:
- The words "Tax Invoice" clearly displayed
- The supplier's name, address and TRN
- The recipient's name, address and TRN, where the recipient is registered for VAT
- A sequential invoice number or a unique number that identifies the document
- The date of issue
- The date of supply, if it is different from the date of issue
- A description of the goods or services supplied
- For each line: the unit price, the quantity or volume, the VAT rate, and the amount payable — in AED
- The amount of any discount offered
- The gross amount payable, in AED
- The VAT amount payable, in AED, together with the exchange rate applied where a currency other than the dirham was used
- Where the reverse charge applies, a statement that the recipient must account for the VAT, with reference to the relevant provision of the Decree-Law
Simplified tax invoice (up to AED 10,000)
A simplified tax invoice — a shorter format — may be issued in either of two cases: the recipient is not registered for VAT, or the recipient is registered but the value of the supply does not exceed AED 10,000. It needs only:
- The words "Tax Invoice"
- 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 charged
Note what a simplified invoice does not need: the customer's details and a line-by-line VAT breakdown. It suits retail and low-value B2C sales; above AED 10,000 to a registered business, issue a full tax invoice.
Invoices in a foreign currency
If you invoice in a currency other than the dirham, the invoice must still state the VAT amount in AED and show the exchange rate used. The FTA requires the conversion to use the UAE Central Bank's published exchange rate for the date of supply, so use that rate rather than your bank's or an app's — it is the figure an auditor will check against.
How long to keep your tax invoices
Keep your VAT records, including copies of tax invoices issued and received, for at least five years. For real-estate records the period is longer — 15 years. (Do not confuse this with corporate tax, where the record-keeping period is seven years — the two regimes run on different clocks.) Electronic records are acceptable as long as they are complete and can be produced to the FTA on request.
E-invoicing is about to change this
The invoice you issue today is a document you control. Under the UAE e-invoicing mandate, phased in from 2026, tax invoices will increasingly need to be structured electronic files exchanged through an accredited network and reported to the FTA — and the simplified-invoice shortcut is expected to be phased out for businesses in scope. If you rely on simplified invoices, plan for the change now; the timeline and what it means for SMEs are in our UAE e-invoicing guide. The invoicing rules themselves sit inside VAT — the wider picture is in our UAE VAT registration and filing guide.
How QuickTax helps
Getting invoice fields right, every time, across dozens of documents a month is exactly the kind of thing that slips — and each slip is an input-VAT problem for a customer. With QuickTax you issue VAT-compliant tax invoices straight from the app, with every required field, the correct AED VAT breakdown and a proper sequential number already in place — full or simplified format as the sale requires. We also keep your records for the full retention period and get you ready for the e-invoicing switch.
See how our accounting and tax service works →
This material is for reference and is not tax advice. Always verify current requirements on the official resources of the FTA and the UAE Ministry of Finance.
What this means for you
A tax invoice is a legal document, not just a bill — a missing field is your customer’s input-VAT problem. Three things to get right:
Use the full field list above AED 10,000
A full tax invoice needs the words “Tax Invoice”, both parties’ TRNs, a sequential number and date, a description, and net/VAT/gross in AED. The simplified format is only for non-registered customers or supplies up to AED 10,000.
Show VAT in AED, at the Central Bank rate
Invoice in any currency you like, but the VAT must appear in dirhams with the exchange rate shown — using the UAE Central Bank published rate for the date of supply.
Keep copies, and watch e-invoicing
Retain invoices for five years (15 for real estate). And prepare for the e-invoicing mandate, which turns invoices into structured electronic files and phases out the simplified shortcut for businesses in scope.
Frequently asked questions
When can I issue a simplified tax invoice instead of a full one?
A simplified tax invoice may be used when your customer is not registered for VAT, or when the customer is registered but the supply does not exceed AED 10,000. It needs only the words 'Tax Invoice', your name, address and TRN, the date, a description, and the total consideration and VAT amount — no customer details and no line-by-line VAT breakdown. Above AED 10,000 to a registered business, issue a full tax invoice.
Can I issue a UAE tax invoice in a foreign currency?
Yes, but the invoice must still show the VAT amount in AED and the exchange rate used. The FTA requires the conversion to use the UAE Central Bank's published exchange rate for the date of supply, so apply that rate rather than your bank's — it is the figure an auditor checks against.
Does every invoice need the customer's TRN?
A full tax invoice must show the recipient's TRN where the recipient is registered for VAT. A simplified tax invoice — used for non-registered customers or supplies up to AED 10,000 — does not require the customer's details at all. Your own supplier TRN is always required.
How long must I keep UAE tax invoices?
Keep VAT records, including copies of invoices issued and received, for at least five years; for real-estate records the period is 15 years. Electronic copies are acceptable provided they are complete and can be produced to the FTA on request. Note corporate tax has its own, longer seven-year period — do not conflate the two.