What a UAE tax invoice must show: a VAT checklist
· 3 min read
If your business is registered for VAT in the UAE, every sale needs the right document. Get an invoice wrong and you can’t simply edit it: corrections go through a tax credit note, and missing details can lead to penalties from the Federal Tax Authority (FTA).
This guide lists what a tax invoice has to show, when the shorter simplified invoice is enough, and the record-keeping rules around them. It is general information, not tax advice: for your own case, check the FTA’s guidance or ask a registered tax agent.
Who has to issue tax invoices
Every business registered for VAT issues tax invoices for its taxable sales. Registration is mandatory once your taxable supplies and imports pass AED 375,000 over the last 12 months, or are expected to within the next 30 days, and voluntary from AED 187,500. The standard rate is 5%.
What a full tax invoice must show
The full tax invoice is the one you give a customer who is registered for VAT, usually another business. It must show:
- The words “Tax Invoice”, clearly displayed.
- Your business name, address and Tax Registration Number (TRN).
- The customer’s name, address and TRN, when they are registered.
- A unique invoice number, in sequence.
- The date of issue, and the date of supply if it is different.
- A description of what you sold.
- For each line: quantity, unit price, VAT rate and amount payable, with any discount.
- The total payable and the VAT amount, both in AED, with the exchange rate if you invoiced in another currency.
- A statement that the reverse charge applies, where it does.
When a simplified tax invoice is enough
A simplified tax invoice is the shorter, receipt-style document most shops, cafés and salons hand over. You may issue one when the customer is not registered for VAT, or when they are registered and the sale is AED 10,000 or less. It must still show the words “Tax Invoice”, your name, address and TRN, the date, a description of what was sold, the total, and the VAT charged.
Issue it on time, and number it in order
A tax invoice must be issued within 14 days of the date of supply. Numbers must run in sequence and never repeat: a gap you can’t explain, or two invoices sharing a number, is the first thing a tax audit looks for. A till or invoicing system that assigns the numbers itself removes that risk.
Never edit an issued invoice: use a credit note
Once a tax invoice is issued, it is a record. If the price was wrong, goods came back or a discount was agreed later, issue a tax credit note that refers to the original invoice and shows the change in value and in VAT. The original stays exactly as it was.
Keep records for at least 5 years
Keep tax invoices, credit notes and the records behind your VAT returns for at least 5 years from the end of the tax period they relate to (longer for real estate). The FTA can also ask for an audit file of your accounting data, so records that live in one system save you days of work.
How Tajerio handles it
Tajerio numbers every invoice in sequence for you and prints your TRN and the 5% VAT on it, in Arabic and English. Prices can include VAT or have it added on top. Once an invoice is issued it is locked: a correction is a tax credit note that points back to the original, never an edit. The figures for your VAT return come from the same records, and tax invoices are never deleted.
