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Full or simplified: which one you need
| Buyer | Total | Invoice |
|---|---|---|
| VAT-registered business | Above AED 10,000 | Full tax invoice |
| VAT-registered business | AED 10,000 or less | Simplified allowed |
| Consumer or unregistered business | Any amount | Simplified allowed |
A full invoice is always acceptable, so many businesses simply issue full invoices to everyone.
What a full tax invoice must show
- The words “Tax Invoice”, clearly displayed
- Your name, address and 15-digit TRN
- The buyer’s name, address and TRN, if they are registered
- A unique, sequential invoice number
- The date of issue, and the date of supply if different
- A description of the goods or services
- For each line: quantity, unit price, VAT rate and amount payable
- Any discount given
- The total amount payable in AED, and the VAT payable in AED with the rate
- A reverse charge statement where the buyer accounts for the VAT
What a simplified tax invoice must show
- The words “Tax Invoice”
- Your name, address and TRN
- The date of issue
- A description of the goods or services
- The total amount payable and the VAT charged
Timing, currency and records
- 14 days. Issue the invoice within 14 days of the supply.
- AED. You can invoice in another currency, but the VAT must also be shown in AED at the UAE Central Bank rate on the date of supply.
- Credit notes. To correct an invoice after it is issued, issue a tax credit note that refers to the original invoice, rather than editing it.
- Records. Keep invoices and accounting records for at least 5 years.
Penalties
The FTA can fine AED 2,500 for each tax invoice that is not issued or is missing required details. On a busy month of counter sales, a template with one missing field can add up quickly.
E-invoicing is next
From 2027 UAE businesses move to e-invoicing through accredited service providers, with structured data instead of PDFs. Businesses with revenue under AED 50 million must appoint a provider by 31 March 2027 and go live on 1 July 2027. Check your dates with our e-invoicing deadline checker.