United Arab Emirates VAT invoice requirements

Invoice fields to review

Use this checklist to compare your draft with the local guidance. Applicability can depend on the parties, transaction, tax status, and document type.

A full invoice must state Tax Invoice; supplier name, address, and TRN; recipient name, address, and TRN if registered; a sequential or otherwise unique identifying number; issue date; supply date if different; and clear description.
For each line show unit price, quantity/volume, VAT rate, and amount payable in AED. Include discounts, total gross payable in AED, and VAT payable in AED. For foreign currency, show VAT converted to AED and the exchange rate applied under FTA guidance.
For reverse charge, state that the recipient must account for VAT and cite the relevant provision. Special rules may add data for exports, free zones, tax groups, and credit notes.
A simplified invoice still needs Tax Invoice, supplier name/address/TRN, issue date, description, total consideration, and VAT charged. It is permitted for a non-registered recipient or where a registered recipient’s consideration is AED10,000 or less.

Tax notes

VAT is generally 5% on standard-rated supplies; zero-rated and exempt supplies have distinct treatment. UAE-resident businesses generally register when taxable supplies and imports exceed AED375,000 in the previous 12 months or are expected to exceed it in 30 days. The voluntary threshold is AED187,500. Non-residents may have to register regardless of turnover if no UAE person accounts for VAT.

Issue within 14 calendar days of the supply date, subject to summary-invoice exceptions. FTA guidance says a simplified invoice must still be issued and delivered for a standard-rated supply; printing one only on request is insufficient.

Electronic invoicing

The UAE system exchanges structured invoice data between supplier and buyer and reports it to the FTA through an Accredited Service Provider (ASP). PDF, Word, image, scan, and email formats are expressly not eInvoices. A pilot began 1 July 2026; voluntary onboarding is available. The AED50m-or-more phase appoints an ASP by 30 October 2026 and implements by 1 January 2027; below AED50m appoints by 31 March 2027 and implements by 1 July 2027; in-scope government entities implement by 1 October 2027. B2C is currently excluded. Check the MoF portal for amendments and exclusions.

Record retention

VAT invoices and supporting records are generally retained for at least five years; real-estate records generally require 15 years. Audits, disputes, or an FTA notice can extend retention. Keep records legible and readily retrievable. UAE corporate-tax records have a separate seven-year period, so an invoice may need longer retention for that obligation.

Important cautions

The AED10,000 simplified-invoice threshold applies to registered recipients; non-registered recipients are also eligible. It does not remove the duty to issue an invoice for taxable supplies.
Use the correct TRN, supply date, VAT amount in AED, exchange rate, rate, and reverse-charge statement. Check the live MoF portal for current e-invoice deadlines, scope, and exclusions.

Official references

Rules change. Check the current source text and any updates before relying on a field or process.

Reviewed against the references above on 2026-10-04.