Tax invoice (UAE)
The invoice a VAT-registered business in the UAE must issue, with the details the Federal Tax Authority requires.
Also called: VAT invoice UAE, FTA tax invoice
A VAT-registered business in the UAE issues a tax invoice for taxable supplies. It has to carry the words "Tax Invoice", the supplier's name, address and TRN, the customer's details (and TRN if they are registered), a sequential invoice number, the date, a description of what was supplied, the amount before tax, the VAT rate and amount, and the total, with the tax shown in AED.
The UAE's standard VAT rate is 5%. A simplified tax invoice with fewer details is allowed in some cases, such as when the customer isn't VAT-registered. The guide covers when each applies and what agencies commonly get wrong.