UAE VAT Invoice Format: What Must Be On a Tax Invoice

Full vs simplified: which format you need

A full tax invoice is required when your customer is VAT-registered (has a TRN) or the supply is over AED 10,000. Otherwise a simplified tax invoice is allowed — typical for B2C and retail sales. For a deeper comparison, see our guide on tax invoice vs simplified tax invoice in the UAE.

Important: a simplified invoice cannot be used by your customer to reclaim input VAT. If they're a registered business and want to claim, they need a full tax invoice.

Tip: if the amount is close to AED 10,000, issue a full invoice to be safe — a full invoice is always acceptable.

Mandatory fields on a full tax invoice

Per Article 59 of the UAE VAT Executive Regulations, a full tax invoice must include:

• The words "Tax Invoice" clearly shown
• Supplier's name, address, and TRN
• Customer's name and address (and customer's TRN if they are VAT-registered)
• A unique, sequential invoice number
• Date of issue (and the date of supply if different)
• Description of the goods or services
• For each line item: unit price, quantity, VAT rate, and the VAT amount
• The total amount payable excluding VAT
• The amount of any discount offered
• The total VAT charged, shown in AED
• The total amount payable including VAT
• If issued in a foreign currency: the exchange rate used and the VAT amount shown in AED
• A statement referring to reverse charge, where it applies

Sources sometimes count these as "15" or "16" fields depending on grouping — what matters is that all the items above appear on the invoice.

Mandatory fields on a simplified tax invoice

• The words "Tax Invoice" shown
• Supplier's name, address, and TRN
• Date of issue
• Description of the goods or services
• The total amount payable (including VAT)
• The VAT amount included

A simplified invoice does not need the buyer's name, address, or TRN.

Example: a compliant UAE tax invoice

Below is a sample full tax invoice showing the mandatory fields in context. Amounts are illustrative only.

Common mistakes that make an invoice non-compliant

• Missing or invalid TRN — the most common error; without a valid TRN it isn't a valid tax invoice.
• Non-sequential or duplicated invoice numbers — the FTA expects an unbroken numbered trail.
• Charging VAT on the wrong base — VAT is 5% on the taxable amount (after discounts), not on unrelated charges. Use our VAT calculator to check amounts.
• Using a simplified invoice when a full one was required — when the customer has a TRN or the amount is over AED 10,000.

The FTA treats invoice errors as compliance violations and penalties can apply. For exact current penalty amounts and your situation, check the FTA or your accountant.

What about UAE e-invoicing (2027)?

The fields above are for standard PDF and printed tax invoices. Separately, the UAE is rolling out structured e-invoicing (machine-readable XML via the Peppol network through an Accredited Service Provider), with a voluntary pilot from July 2026 and the first mandatory phase from January 2027 for large businesses. That's a different, structured format — not the same as the PDF format on this page. See our UAE e-invoicing 2026 guide for details.

Create a compliant invoice in seconds

Fatura Go automatically applies the right invoice type (full or simplified), adds your TRN, a 5% VAT breakdown, sequential numbering, and totals in AED — all in the UAE FTA-compliant format. Need the step-by-step process? Read how to create a VAT invoice in the UAE.

Try the free invoice generator →Get started free →