How to Create a VAT Invoice in the UAE (Checklist & Requirements)

If your business is VAT-registered in the UAE, every taxable sale needs a proper tax invoice. Get it wrong and your customer may not be able to reclaim VAT — and you may face penalties. Here is exactly what to include.

When do you need to issue a tax invoice?

A VAT-registered business must issue a tax invoice for taxable supplies of goods and services to another VAT-registered business (B2B), normally within 14 days of the supply. For sales to consumers, or low-value supplies, a simplified tax invoice with fewer details is allowed.

Need one right now? Use our free invoice generator to create a tax invoice and download it as a PDF.

Not yet registered? See when you must register for VAT in the UAE.

What a full tax invoice must include

• The words “Tax Invoice” clearly displayed
• Your name, address and Tax Registration Number (TRN)
• The customer’s name, address and TRN (if they are VAT-registered)
• A unique, sequential invoice number
• The date of issue and the date of supply (if different)
• A description of the goods or services, with quantity and unit price
• The VAT rate and VAT amount per line, and any discount
• The total amount payable and the total VAT, in UAE dirhams (AED)

Simplified tax invoices

For sales to unregistered customers, or supplies of lower value, you can issue a simplified tax invoice. It still needs your name, address and TRN, the date, a description, and the total including VAT, but it does not have to show the customer’s details or line-by-line VAT. Check the current FTA guidance for the value limits that apply.

Credit notes

If you refund a customer or correct an invoice, issue a tax credit note that references the original invoice. It reduces the VAT you owe (and the customer’s claim). Keep credit notes numbered and linked to the invoice they adjust.

Common mistakes to avoid

• Missing or wrong TRN on either side
• Gaps or duplicate invoice numbers (spreadsheets make this easy)
• Showing VAT only as a total instead of per line
• Forgetting the AED amount on foreign-currency invoices
• Not keeping copies — records must be kept for at least five years

Frequently asked questions

What is a TRN?

A Tax Registration Number is the 15-digit number the FTA gives a VAT-registered business.

How long do I have to issue a tax invoice?

Generally within 14 calendar days of the supply, but check the current FTA rules for your situation.

Can I create tax invoices in Excel or Word?

You can, but sequential numbering, VAT per line and record-keeping are hard to get right. Invoicing software does this automatically.