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Key takeaways
- A UAE tax invoice must show the words Tax Invoice, the supplier's name, address and tax registration number, a unique number and the date.
- Amounts are shown in AED, with the exchange rate if the sale is in another currency.
- A simplified tax invoice is allowed for smaller supplies and retail customers, with fewer details.
- E-invoicing is being phased in. See the UAE e-invoicing page for the 2026 and 2027 dates.
Free PDF and Excel: UAE tax invoice template and checklist. Get it below
What a UAE tax invoice is
A UAE tax invoice is the document a VAT-registered supplier issues for a taxable supply, showing the VAT charged and the details the Federal Tax Authority requires.
The rules come from Federal Decree-Law No. 8 of 2017 and its executive regulation. A well-known 2018 legal summary lists the required particulars, and we follow it here. Check the Federal Tax Authority for any amendments since then.
A Sharjah supplier sells 40 cartons of cleaning products to a VAT-registered hotel for AED 6,300 plus VAT. The invoice carries the words Tax Invoice, both names and addresses, both tax registration numbers, a unique number, the date, the description, unit price, quantity, the 5 percent VAT and the gross total, all in AED.
The hotel recovers the VAT. Had the supplier's TRN been left off, the hotel's claim would be at risk.
Required details
| Field | What goes in it | Why it matters |
|---|---|---|
| Words Tax Invoice | Clearly shown. | Identifies the document as a tax invoice. |
| Supplier name, address, TRN | As registered. | Needed for the buyer's claim. |
| Recipient name, address, TRN | Where the recipient is a registrant. | Needed for the buyer's claim. |
| Unique number | Identifies the invoice and its place in the sequence. | Audit trail. |
| Date of issue and date of supply | If different. | Decides the tax period. |
| Description | Goods or services supplied. | Backs the amount. |
| Unit price, quantity, tax rate, amount | In AED. | Line checks. |
| Discount and totals | Discount, gross amount and the total VAT in AED. | Reconciles to the return. |
| Exchange rate | If the sale is in another currency. | Required for AED conversion. |
Free PDF and Excel
UAE tax invoice template and checklist
A UAE tax invoice layout with TRN and AED fields, a simplified invoice outline and a pre-issue checklist.
- Tax invoice layout
- Simplified invoice outline
- Pre-issue checklist
- Excel invoice with 5 percent VAT
Simplified tax invoice
A 2018 legal summary describes a simplified tax invoice for supplies below a specified amount, typically to retail customers who need not give a VAT number. It carries the words Tax Invoice, the supplier's name, address and TRN, the date of supply, a description and the total tax charged. The same summary says a full tax invoice is required for supplies to other registrants above AED 10,000. Check the current threshold with the Federal Tax Authority.
Last checked: 19 October 2026. Based on a 2018 summary of Federal Decree-Law 8 of 2017 and its regulation. Thresholds and details may have changed. Confirm with the Federal Tax Authority or a tax adviser.
Typical errors
- Missing TRN on the supplier or the registered recipient.
- Prices shown in a foreign currency with no AED figure or rate.
- Invoice number gaps and duplicates.
- Calling a proforma a tax invoice. See proforma invoice.
- Not preparing for e-invoicing, which uses structured data. See UAE e-invoicing.
- The words Tax Invoice appear.
- Names, addresses and TRNs are right.
- Number is unique and in sequence.
- AED amounts and VAT are shown.
- Exchange rate is shown for foreign currency.
- Simplified format used only where allowed.
Frequently asked questions
What must a UAE tax invoice show?
The words Tax Invoice, supplier and recipient details and TRNs, a unique number, dates, a description, unit price, quantity, tax rate, amounts in AED and the total VAT.
What is a simplified tax invoice in the UAE?
A reduced-detail invoice for lower-value supplies, often to retail customers. Check the current threshold and fields with the Federal Tax Authority.
Must the invoice be in AED?
Amounts must be shown in AED. If the sale is in another currency, show the exchange rate used.
Is a TRN required on the invoice?
Yes, the supplier's TRN is required, and the recipient's TRN where the recipient is a registrant.
Does e-invoicing change the format?
Yes. Under the phased e-invoicing system invoices will be structured data. See the UAE e-invoicing page.