Guides › UAE tax invoice requirements: full and simplified

UAE tax invoice requirements: full and simplified

A VAT-registered business that makes a taxable supply must issue and give the customer a tax invoice. The VAT Executive Regulation (Article 59) lists what it must show.

A full tax invoice shows

The words Tax Invoice.
Your name, address and TRN.
The customer's name and address, and their TRN when they are registered.
A sequential or unique invoice number, and the date of issue.
The date of supply, when it differs from the date of issue.
A description of the goods or services.
For each line: the unit price, quantity, tax rate and amount payable in AED, and any discount.
The gross amount payable and the tax amount in AED, with the exchange rate when another currency is used.
Where the reverse charge applies, a statement saying so with the legal reference.

A simplified tax invoice

It may be issued when the customer is not VAT-registered, or when the customer is registered and the amount is AED 10,000 or less. It is never allowed for a reverse-charge supply. It shows:

The words Tax Invoice.
Your name, address and TRN.
The date of issue and a description of the supply.
The total amount and the tax charged, in AED.

When to issue it

Within 14 days of the date of supply.
A simplified tax invoice on the date of supply.
Amounts in another currency are converted to AED at the UAE Central Bank rate on the date of supply.
Not issuing a tax invoice carries an administrative penalty of AED 2,500 for each case.

E-invoicing is coming

Under Ministerial Decision No. 244 of 2025, businesses with revenue below AED 50 million must appoint an accredited service provider by 31 March 2027 and issue e-invoices from 1 July 2027. Once a business is in the e-invoicing system, its invoices must be electronic and the simplified tax invoice rules no longer apply to it.

Doing it in BOSS ERP Mini

ERP Mini prints the tax invoice the FTA asks for in English and Arabic: both TRNs, the sequential number, the dates of issue and supply, VAT per line and by VAT code, and the AED figures and exchange rate when you invoice in another currency. It prints Simplified when the customer has no TRN.