It applies Article 59(5) of the VAT Executive Regulation: a simplified tax invoice is allowed when the customer is not VAT registered, at any value, or when the customer is registered and the supply is AED 10,000 or less. A full tax invoice is always allowed.
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 allowed, so you can issue one in every case.
Why does my customer want a full tax invoice?
Usually so their input VAT recovery is not disputed: a full tax invoice shows their name, TRN and the VAT per line. The law does not limit recovery to full tax invoices (Decree-Law, Article 55), so this is practice, not a legal requirement. A full tax invoice is always allowed.
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 issues tax invoices with all fields required by UAE VAT law, 5% VAT and TRNs, and chooses full or simplified for you.