UAE tax invoice: what it must show

The twelve details of a full tax invoice

Article 59(1) of the Executive Regulation lists them: the words “Tax Invoice”, clearly displayed; your name, address and TRN; your client's name, address and TRN, if they are registered; a sequential or unique number; the date of issue; the date of supply, if it differs; a description of what you supply; for each line, the unit price, the quantity, the VAT rate and the amount payable in dirhams; any discount; the gross amount payable in dirhams; the VAT in dirhams, with the exchange rate if you bill in another currency; and, for a reverse charge supply, a statement that the recipient accounts for the VAT, with a reference to the law.

In the generator, the TRN goes in “Your details”, your client's in “Client: type and IDs”, the date of supply in “Number and dates”, and the reverse charge statement, which cites article 48 of the Decree-Law, in “Legal notices”. To check the 5% VAT on a single amount, use the VAT calculator.

When a simplified tax invoice is enough

Article 59(5) allows a simplified tax invoice when your client isn't registered for VAT, or when they are and the supply doesn't exceed AED 10,000, but never for a reverse charge supply. It keeps five details: the words “Tax Invoice”; your name, address and TRN; the date of issue; a description; and the total with the VAT, in dirhams.

The generator always prints the full set, which include these five. Under “Required details”, a note tells you when the simplified form would be possible.

The tax credit note

To reduce an amount already billed, a registered business issues a tax credit note. Article 60 asks for the words “Tax Credit Note”, both parties' details and TRNs, the date of issue, the value first billed, the correct value, the difference and the VAT on that difference in dirhams, a brief explanation, and enough to identify the supply.

Choose the credit note as the document type: with your TRN, its title reads “Tax Credit Note”. Fill in the original number and date, then the “Reason for the credit note”; set out the original value, the correct value and the difference in the lines or the notes.

Fourteen days from the date of supply

The Decree-Law gives a registered business 14 days from the date of supply to issue it (art. 67). When the work was delivered on another day than the date of issue, fill in “Date of supply (if different)”: both dates are printed. The generator adapts the fields to the chosen country. Check the obligations that apply to your situation.

Frequently asked questions