UAE VAT regulations prescribe exactly what information must appear on a valid VAT invoice. Here is a complete guide to UAE VAT invoice requirements in 2025.
UAE Full Tax Invoice Requirements
A full UAE tax invoice (for transactions above AED 10,000) must include: the words TAX INVOICE prominently displayed, the name, address, and TRN (Tax Registration Number) of the supplier, the name and address of the recipient, a sequential invoice number, the invoice date and the date of supply (if different), a description of the goods or services supplied, the quantity and unit price of each item, the discount given (if any), the taxable amount (before VAT), the VAT rate applied (5% or 0%), the VAT amount charged, the total payable amount (inclusive of VAT), and the currency (if not AED, also show the AED equivalent).
UAE Simplified Tax Invoice
For transactions under AED 10,000, a simplified tax invoice is acceptable: TAX INVOICE heading, supplier name and TRN, invoice date, description of supply, the total amount payable (inclusive of VAT), and VAT rate applied. Simplified invoices are commonly used for retail transactions, petrol station receipts, restaurant bills, and similar.
Common UAE VAT Invoice Mistakes
Mistakes that invalidate a UAE VAT invoice: missing or wrong TRN (Tax Registration Number), no mention of VAT rate (5% or 0%) for each line item, no sequential invoice number, VAT amount not separately shown, and invoice not in Arabic or English (note: UAE VAT invoices must be in Arabic or English, or both). Input VAT claim risk: if you receive an invalid VAT invoice from your supplier, the FTA may disallow your input VAT claim. Always check that invoices you receive from UAE suppliers include all required fields before filing your VAT return.