A simplified tax invoice is a shorter VAT invoice for low-value sales and sales to customers who are not VAT-registered. Here is when you can use it and exactly what it must show.
When can you issue a simplified tax invoice?
Under UAE VAT rules you may issue a simplified tax invoice when the customer is not VAT-registered, or when the value of the supply is AED 10,000 or less. Above that, and for supplies to VAT-registered customers, use a full tax invoice — see the full UAE tax invoice format.
What a simplified tax invoice must include
- 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 amount charged (in AED)
It does not need the customer’s name, address or TRN, or VAT per line.
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Start free — no credit cardSimplified vs full tax invoice
| Simplified | Full | |
|---|---|---|
| Customer details | Not required | Required (with TRN if registered) |
| VAT per line | Not required | Required |
| Sequential number | Recommended | Required |
| When to use | Consumers or up to AED 10,000 | VAT-registered customers or above AED 10,000 |
Frequently asked questions
Can a customer reclaim VAT on a simplified invoice?
A VAT-registered customer generally needs a full tax invoice with their TRN to reclaim input VAT, so ask for one where it matters.
Do retailers need to issue full tax invoices?
Retail sales to consumers can normally use simplified invoices or till receipts that meet the simplified requirements.
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