UAE tax invoice requirements (2026): full and simplified invoices, e-invoicing
What a UAE tax invoice must contain, when a simplified tax invoice is enough, the 14-day rule, VAT in AED, penalties and the e-invoicing phases from 2026 to 2027.
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Short answer: a UAE tax invoice must display the words "Tax Invoice", the supplier's name, address and TRN (15 digits), the recipient's name, address and TRN if registered, a sequential invoice number, the issue date and the date of supply if different, a description of the goods or services, the quantity, unit price, tax rate and amount payable, any discount, and the VAT amount in AED. A simplified tax invoice is enough when the recipient is not VAT-registered, or when a registered recipient's supply is AED 10,000 or less. Issue the invoice within 14 days of the supply.
Full tax invoice: mandatory fields
| Field | Notes |
|---|---|
| "Tax Invoice" | Clearly displayed on the invoice |
| Supplier name, address and TRN | Use the legal name on the trade licence |
| Recipient name, address and TRN | TRN only if the recipient is VAT-registered |
| Sequential invoice number | Unique, allows the invoice to be identified |
| Date of issue | And the date of supply if different |
| Description of goods or services | Specific, not "services" alone |
| Quantity, unit price, tax rate, amount payable | For each line |
| Discount | If any |
| Gross amount and VAT amount | VAT amount in AED |
| Reverse charge statement | When the recipient accounts for the VAT |
Simplified tax invoice
Allowed when the recipient is not registered for VAT, or is registered and the supply is AED 10,000 or less. It shows "Tax Invoice", the supplier's name, address and TRN, the date of issue, a description of the supply, and the total amount with the VAT included. A VAT-registered buyer needs a full tax invoice to recover input VAT on larger purchases.
Key rules
- VAT rate: 5% (0% for zero-rated supplies such as exports).
- Issue within 14 days of the date of supply.
- Foreign currency is allowed, but the VAT amount must also be shown in AED, using the UAE Central Bank rate.
- Failing to issue a tax invoice can lead to a penalty of AED 2,500 per case.
- Keep invoices for at least 5 years (longer for real estate).
E-invoicing calendar
| Date | Step |
|---|---|
| July 2026 | Pilot and voluntary adoption |
| 30 October 2026 | Businesses with revenue of AED 50 million or more appoint an Accredited Service Provider (ASP) |
| 1 January 2027 | Mandatory B2B and B2G e-invoicing for those large businesses |
| 31 March 2027 | All other VAT-registered businesses appoint an ASP |
| 1 July 2027 | Mandatory e-invoicing for all other businesses |
| 1 October 2027 | Government entities in scope |
E-invoices use the PINT AE format and travel through accredited providers. PDFs, Word files and scans are not e-invoices. Sales to consumers (B2C) are out of scope for now.
How to create a compliant tax invoice
With our invoice generator: change the document title to "Tax Invoice", add your TRN in Other details and the client's TRN in the client's Other details, choose AED, set 5% VAT, and enter the date of supply.
Bill a client for goods or services, with taxes, discounts and a due date.