Short answer: A UAE tax invoice should identify the supplier, the customer, the goods or services, the VAT rate and the VAT amount. It also needs a unique invoice number, date and the supplier's TRN. Missing details can put input VAT recovery at risk.
The nine-point checklist
- Supplier name and address. The legal name and business address of the supplier.
- Supplier TRN. The Tax Registration Number issued by the FTA.
- Customer name and address. For a registered customer, include their TRN as well.
- Unique invoice number. A sequential number that can be audited.
- Invoice date. The date the invoice is issued.
- Description of goods or services. Clear enough to identify what was supplied.
- Quantity and unit price. Show the basis of the charge.
- VAT rate and VAT amount. Show 5%, 0% or the applicable treatment clearly.
- Total including VAT. The final amount payable, with any discount or credit shown separately.
Full tax invoice vs simplified invoice
A full tax invoice is normally required for business-to-business supplies and larger amounts. A simplified invoice can be used for certain retail or small-value sales, but it still needs enough information to identify the supplier, the date, the amount and the VAT. If you are unsure which format applies, use the fuller version.
Currency and language
UAE invoices are commonly issued in AED. If you invoice in another currency, show the amount and the VAT clearly and follow FTA rules for conversion and records. Arabic or English is acceptable for most business records, but the invoice must be understandable to the customer and an auditor.
Credit notes and corrections
If you need to reduce or cancel a supply, issue a credit note that refers to the original invoice. Do not simply edit the old invoice and hope the record disappears. Your VAT return should reflect the credit note in the correct period.
Record keeping
Keep tax invoices, credit notes, import documents and supporting records for the required period. In the UAE, VAT records generally need to be kept for five years, with longer periods for some records such as real estate. Store digital copies and back them up.
Check the VAT maths before you send
Use the UAE VAT calculator to verify the net, VAT and gross lines. Then check the invoice against the checklist above. A correct calculation on an incomplete invoice is still a compliance risk.
This is a general guide, not legal or tax advice. Confirm the current FTA requirements for your business and transaction type.
Frequently asked questions
What must a UAE tax invoice include?
Supplier name and address, supplier TRN, customer details, unique invoice number, date, description, quantity, unit price, VAT rate, VAT amount and total including VAT.
Do I need the customer's TRN on an invoice?
For a registered customer, include their TRN. For an unregistered consumer, the simplified invoice rules may allow less detail.
How long should I keep UAE VAT records?
Generally five years, with longer periods for certain records such as real estate. Confirm the current FTA retention rules for your business.
Can I issue an invoice in a foreign currency?
Invoices can be issued in foreign currencies in some cases, but the VAT treatment and records must still comply with FTA rules. Check the conversion requirements.
Verify the VAT lines first
Get the correct net, VAT and gross before you issue the invoice.
Related guides
Published 2026-10-30 by Wafa Smart Tech, Lahore. This is general information, not legal, tax or financial advice. Confirm current rules with the relevant authority or a qualified professional.