Article 59(5) of the VAT Executive Regulation permits a simplified tax invoice in two situations: where the recipient is not VAT registered, with no value ceiling, or where the recipient is VAT registered and the consideration does not exceed AED 10,000.
The AED 10,000 figure is therefore a cap on simplified invoicing between registered businesses. It is not a blanket ceiling, which is how most guidance describes it. A retailer selling AED 40,000 of goods to a private individual may still issue a simplified tax invoice.
A full tax invoice is always permitted. Issuing the simplified version is an option, never an obligation, and a customer who asks for a full tax invoice should be given one.
The practical difference is recovery: a simplified tax invoice does not support an input VAT claim, so a VAT-registered customer who wants to reclaim the 5% needs a full tax invoice regardless of the amount.
About this tool
What is the UAE invoice type checker?
A free tool that tells you whether a simplified or full tax invoice is allowed or required under Article 59(5), based on whether the customer is VAT registered and the total including VAT.
Who is this checker for?
UAE sellers who need a clear answer on full vs simplified tax invoices before they issue a document — especially when the AED 10,000 rule is confusing.
How does this relate to Fatura Go?
Fatura Go creates FTA-ready tax invoices with the fields each type needs. This tool explains which type the rules allow or require before you create one.
Common questions
Do I have to issue a full tax invoice above AED 10,000?
Only when your customer is VAT registered. Where the customer is not registered there is no value ceiling on a simplified tax invoice.
Can I issue a full tax invoice when a simplified one is allowed?
Yes. A full tax invoice is always permitted, and must be issued whenever a customer asks for one.
Why does my customer want a full tax invoice?
Because a simplified tax invoice does not support an input VAT claim. A VAT-registered customer needs a full tax invoice to reclaim the 5%.
What does a simplified tax invoice have to contain?
The words "Tax Invoice", the supplier's name, address and TRN, the date of issue, a description of the supply, and the total consideration and tax amount.
This tool is for general information only and is not tax advice. Confirm invoice requirements with the UAE Federal Tax Authority or a qualified tax advisor. For the full vs simplified rule in context, see our tax invoice vs simplified guide.
Issue the right invoice type every time
Fatura Go helps UAE sellers create FTA-ready tax invoices with the correct fields, 5% VAT, and TRN capture — so full vs simplified is harder to get wrong.