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VAT Invoice

What is a Tax Invoice under UAE VAT ?

Tax Invoice is the essential document to be issued by a registrant when a taxable supply of goods or services is made. Under VAT in UAE, a Tax Invoice is to be issued by all registrants for taxable supplies to other registrants, where the consideration for the supplies exceeds AED 10,000. Hence, 2 conditions to be met for issuing a Tax Invoice are :

  • The recipient should be registered and
  • The consideration for the supplies should exceed AED 10,000.

According to the guidelines issued by Federal Tax Authority (FTA) in relation to the contents of UAE VAT Tax Invoice, there are two types of Tax Invoice :

  • Simple VAT Invoice.
  • Detailed VAT Invoice.

Simple VAT Invoice will be for supply less than the specified amount. It is issued in the case when the customers are retail consumers and don’t need to provide a VAT number. This type of invoice is for supermarket and other retail industry.


Detailed VAT Invoice will be for supply more than the specified amount. It is issued in the case when a registered business supplies to another registered user. This type of invoice is for wholesalers and traders dealing in bigger quantities.

Contents of UAE VAT Tax Invoice

Simplified VAT invoice for supply less than the specified amount should consider the below :

  • “tax invoice” in a prominent place
  • Name, address & TRN of supplier
  • Date of issue
  • Description of goods or services
  • Total amount payable
  • Total VAT chargeable

The VAT invoice for supplies above than the specified amount should consider the below :

  • “tax invoice” in a prominent place
  • Name, address & TRN of supplier
  • Name, address & TRN of recipient (where they are a registrant)
  • A sequential or unique identifying number
  • Date of issue
  • Date of supply if different to the date of issue
  • Description of goods or services
  • Unit price, quantity or volume supplied, rate of tax and amount payable in AED
  • Value of any discount offered
  • Gross value payable in AED
  • Tax amount payable in AED
  • Statement relating to reverse charge if applicable

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