Full tax invoice: the FTA checklist
A full UAE tax invoice must clearly display the words “tax invoice” and show a sequential or unique number, the issue date, the supply date if different, your name, address and TRN, the recipient’s name and address (with their TRN if registered), a description, and per line the unit price, quantity, VAT rate and amount in UAE dirham.
| Required on a full tax invoice | Notes from the FTA guide |
|---|---|
| The words “tax invoice” | Clearly displayed |
| Sequential tax invoice number or unique number | No repeats |
| Date of issue, and date of supply if different | Both dates if they differ |
| Supplier’s name, address and TRN | Always |
| Recipient’s name and address, and TRN if registered | Always |
| Description of the goods or services | Always |
| Unit price, quantity or volume, VAT rate and amount payable in AED | For each item |
| Any discount offered | If you give one |
| Gross amount payable in AED | Total |
| Total VAT in AED, with the exchange rate and its source | Exchange rate only if billed in another currency |
| Statement that the customer accounts for VAT, citing the law | Domestic reverse charge supplies only |
If your customer raises the invoice on your behalf, the FTA guide requires the title “buyer-created tax invoice” instead. Our template is for invoices you issue yourself.
Simplified tax invoices up to AED 10,000
You can issue a simplified tax invoice when the recipient is not VAT registered, or when they are registered and the VAT inclusive amount is AED 10,000 or less. It must show “tax invoice” prominently, your name, address and TRN, the issue date, a description sufficient to identify the supply, and the total consideration and VAT charged.
For a walk in customer paying AED 840 including VAT, the VAT inside the price is 5/105 of the total, or AED 40.00, on a net AED 800.00. The simplified invoice can show the AED 840.00 total and the AED 40.00 VAT, without the customer’s details or a line by line breakdown.
Amounts in AED, even when you bill in dollars
VAT figures on a UAE tax invoice must be in UAE dirham. If you price in US dollars, euros or another currency, convert the amounts using an exchange rate approved by the Central Bank, and show the rate applied and its source. VAT is rounded to the nearest fils.
Say you bill a client USD 2,000.00 plus 5% VAT and convert at an example rate of 3.6725. The net amount is AED 7,345.00, VAT is AED 367.25, and the total is AED 7,712.25. Print the dollar figures for your client and the AED figures for the FTA, with a note such as “Rate 3.6725, source: Central Bank of the UAE”.
Worked example: AED 12,490 of office cleaning at 5% VAT
This made up full tax invoice is from a Dubai cleaning company to an engineering consultancy registered for VAT. The lines total AED 12,490.00. VAT at the 5% standard rate is AED 624.50, so the total payable is AED 13,114.50. That is above AED 10,000, so a simplified invoice is not allowed and the client’s TRN must be shown.
| Line item | Qty | Unit price | VAT rate | Amount |
|---|---|---|---|---|
| Office deep clean, 450 square metres | 1 | AED 3,600.00 | 5% | AED 3,600.00 |
| Carpet shampoo (square metres) | 120 | AED 12.00 | 5% | AED 1,440.00 |
| Window cleaning, interior and exterior | 1 | AED 950.00 | 5% | AED 950.00 |
| Janitorial contract, October 2026 | 1 | AED 6,500.00 | 5% | AED 6,500.00 |
| Total excluding VAT | AED 12,490.00 | |||
| VAT 5% | AED 624.50 | |||
| Total payable | AED 13,114.50 |
Notice the VAT rate on every line. The FTA lists the rate per item, not only in the totals, so our UAE layout keeps a rate column. Zero rated lines would show 0% in the same column.
Issue within 14 days of the supply
A UAE tax invoice must be issued and delivered within 14 calendar days of the date of every taxable supply. Fourteen calendar days includes weekends and public holidays, so a job finished on 27 October 2026 needs its invoice in the customer’s hands by 10 November 2026.
For monthly contracts like the janitorial line above, invoice at the end of each service month. A recurring routine helps: if you bill the same client every month, WhizInvoice can set up recurring invoices so none slip past the 14 days.
Invoice template UAE businesses use before VAT registration
Registration is mandatory once taxable supplies and imports exceed AED 375,000 over the previous 12 months, or are expected to in the next 30 days. You may register voluntarily above AED 187,500. Until you have a TRN, send an ordinary invoice with no VAT line, because a tax invoice must carry your TRN.
In our generator, choose UAE and set Tax to None. The title changes to Invoice and the VAT column disappears, while your name, the customer, the lines and the AED total stay the same. When your TRN is issued, switch Tax back to Added.
E-invoicing: the deadlines from October 2026
The UAE is moving to a structured e-invoicing system run through Accredited Service Providers. The FTA says businesses with revenue of AED 50 million or more must appoint a provider by 30 October 2026 and implement the system by 1 January 2027. Businesses under AED 50 million must appoint one by 31 March 2027 and implement by 1 July 2027.
| Revenue | Appoint a provider by | Go live by |
|---|---|---|
| AED 50 million or more | 30 October 2026 | 1 January 2027 |
| Below AED 50 million | 31 March 2027 | 1 July 2027 |
A PDF from our generator is a readable invoice for your customer, not a structured e-invoice. Once your go live date arrives, use your Accredited Service Provider for the official version. The FTA warns that missing the requirements may lead to administrative penalties.
Using the UAE preset
You can download the Word, Excel or PDF template from this page. Online, the UAE preset sets AED, VAT at 5% with 0% available per line, the Tax Invoice title, A4 paper and bank and IBAN fields. Your 15 character TRN goes under your business name.
Open the UAE invoice generator, add your TRN and the client’s, and enter each line. The VAT invoice generator also covers the UK, Ireland and South Africa. Trading east? See the Australian tax invoice or the New Zealand GST invoice, browse all invoice templates, or compare rules in invoice requirements by country.
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