All tax invoice issued by VAT registered businesses in the UAE must contain certain mandatory information. This checklist will help registered suppliers issue accurate and VAT compliant tax invoices. It will also assist registered recipients of supplies to ensure the tax invoices they receive are complete for recovering input tax invoice.
The words “Tax Invoice” should be prominently displayed.
The supplier’s name, address, and TRN must be included.
The recipient’s name, address, and TRN must be included.
A unique, sequential tax invoice number that identifies the invoice and its order.
The date the tax invoice format was issued.
The date of supply, if different from the issue date.
A description of the goods or services supplied.
For each good/service: the unit price, quantity, VAT return uae rate, and amount payable in AED.
Any discount amount given.
The total amount payable in AED.
If the currency is converted from non-AED, the tax amount payable in AED and the exchange rate used.
If the recipient must account for the VAT, a statement to that effect per Article 48.
For GCC supplies: the recipient’s TRN and a statement identifying it as a UAE-GCC supply.
If a wholly zero-rated supply, an invoice is not required if sufficient records exist.
Electronic invoices are permitted if: a) the supplier can securely store a copy per records requirements, and b) the authenticity and integrity of the e-invoice are guaranteed.
You can also Register for VAT Registration on our website: