Tax Invoice Requirements

Tax Invoices

A tax invoice is the primary document evidencing a taxable supply. It must be issued when a registered person makes a standard-rated or zero-rated supply to another registered person.

When to Issue

• B2B supplies: Tax invoice is mandatory.
• B2C supplies: Only required if the recipient requests it (simplified invoice can be used otherwise).
• Must be issued within 14 calendar days of the date of supply.

10 Mandatory Elements

1. The words "Tax Invoice" clearly displayed
2. Name, address, and TRN of the supplier
3. Name and address of the recipient
4. Date of issue (and date of supply if different)
5. A sequential, unique invoice number
6. Description of the goods or services
7. Unit price, quantity, and discount (if any)
8. Gross amount payable in AED
9. VAT amount payable in AED
10. VAT rate applied

For registered recipients, also include:

• The recipient's TRN
• A reverse charge statement if applicable

Simplified Tax Invoice

For B2C retail supplies up to AED 10,000, a simplified invoice may be issued with fewer elements:

• "Tax Invoice" or "Simplified Tax Invoice"
• Supplier name, address, TRN
• Date of issue
• Description of goods/services
• Total amount payable (including VAT)
• VAT amount and rate

Currency

Invoices must be in AED. Foreign currency invoices must convert VAT to AED using the UAE Central Bank exchange rate on the date of supply.