UAE Free Zone Company — Invoice Requirements and Best Practices 2026
UAE free zone companies must issue proper invoices. Here is the complete 2026 guide on UAE free zone invoice requirements.
In this guide:
Legal Invoice Requirements (Non-VAT Registered)
- Company name: Full legal name as on trade licence
- Registration number: Trade licence or free zone registration number
- Address: Registered address
- Invoice number: Sequential unique invoice number
- Invoice date
- Due date
- Client name and address
- Description of goods/services
- Amount
- Currency
- Payment instructions
VAT Invoice Requirements (VAT-Registered Companies)
- All of the above PLUS:
- UAE TRN (Tax Registration Number): Format TRN 100-XXXXXXXXX-XXXXX
- VAT rate applied: 5% or 0% (zero-rated)
- VAT amount: Separate line item showing VAT amount
- Net amount: Before VAT
- Gross amount: Including VAT
Currency and Exchange Rate
- Invoice in any currency: UAE free zone companies can invoice in any currency
- VAT in AED: If VAT applies, VAT amount must be shown in AED (convert at central bank rate on date of supply)
Invoice Retention
- 5 years: UAE VAT law requires invoices to be kept for 5 years
- UAE CT: Accounting records (including invoices) required for 7 years under UAE CT