What does a valid UAE VAT tax invoice need to show?
A valid UAE tax invoice shows the words "Tax Invoice", the supplier name, address and TRN, a unique invoice number, the issue date, a description of the supply and the amounts in AED with VAT. It must be issued within 14 calendar days of the supply. Simplified invoices carry fewer fields.
What is a tax invoice and why does it matter?
The Federal Tax Authority (FTA) describes a tax invoice as a written document that records the details of a taxable supply. A VAT registered supplier must issue one and deliver it to the customer when it makes a taxable supply of goods or services.
It matters to both sides. For the supplier, the invoice helps fix the date of supply and the tax period in which the output tax is accounted for. For the customer, the FTA calls a valid tax invoice the primary documentary evidence for recovering VAT. A customer that holds an invoice with missing or wrong fields may find the input VAT hard to support.
What must a full tax invoice contain?
The FTA lists the particulars a standard full tax invoice needs. The table below groups them in the order they usually appear. Treat it as a reading aid and confirm against the current FTA guide, because the law governs.
| Field | What the FTA guidance says |
|---|---|
| Title | The words "Tax Invoice" clearly displayed |
| Invoice number | A sequential number, or a unique number that identifies the invoice and its place in a sequence |
| Dates | The date of issue, and the date of supply only if it differs from the issue date |
| Supplier | Name, address and TRN of the supplier |
| Recipient | Name and address, plus the TRN when the recipient is registered for VAT |
| Description | A description of the goods or services supplied |
| Line detail | For each item: unit price, quantity or volume, VAT rate and the amount payable in AED |
| Totals | Any discount offered, the gross amount payable in AED, and the total VAT in AED |
| Exchange rate | The rate of exchange applied, with its source, where a foreign currency was involved |
| Reverse charge | Where the customer must account for the VAT, a statement saying so and a reference to the relevant provision of the law |
What is a simplified tax invoice and when can a supplier use it?
A simplified tax invoice is a shorter document. According to the FTA, a supplier may issue one when the recipient is not registered for VAT, or when the recipient is registered and the VAT inclusive consideration for the supply is AED 10,000 or less. Issuing it is optional, so a supplier may still choose to issue a full invoice.
In the FTA example, an individual buying AED 40,000 of goods can receive a simplified invoice because the buyer is not registered. A registered store buying AED 10,001 of goods needs a full invoice because it is registered and the amount is above the limit.
The simplified column shows the FTA minimum. A supplier can print more than the minimum, and many do. When you receive a simplified invoice as a registered business, check that the total including VAT is not above AED 10,000.
| Field | Full tax invoice | Simplified tax invoice |
|---|---|---|
| Words "Tax Invoice" | Required | Required, in a prominent place |
| Supplier name, address, TRN | Required | Required |
| Date of issue | Required | Required |
| Description of goods or services | Required | Enough to identify what was supplied |
| Total consideration and VAT | Required, with line detail | Required |
| Invoice number | Required | Not on the FTA minimum list |
| Recipient name, address, TRN | Required (TRN if registered) | Not on the FTA minimum list |
| Unit price, quantity, VAT rate per line | Required | Not on the FTA minimum list |
What is the time limit to issue a tax invoice?
The FTA states that a tax invoice must be issued within 14 calendar days of the date of supply. The date of supply follows its own rules, which the FTA explains in its Taxable Person Guide.
There is one stated exception. When a supplier makes more than one supply to the same recipient in a calendar month, it may issue a single summary tax invoice in that month. That summary invoice counts as on time even if it comes more than 14 days after an early supply it covers.
Two further cases need no ordinary invoice. A wholly zero-rated supply may not need one when sufficient records exist to establish its details, and the FTA can grant an administrative exception where an invoice is impractical and records are sufficient. Exempt supplies are not taxable supplies, so they do not need a tax invoice.
What are the currency and rounding rules?
The currency stated on a tax invoice must be the UAE dirham. If the deal was made in another currency, the amounts must be converted to AED and stated in AED. The invoice may still show prices in the original currency as extra information.
The exchange rate used must be one approved by the UAE Central Bank, and the invoice shows the rate applied. Where the VAT amount includes a fraction of a fils, round it to the nearest fils: up if the fraction is half or more, down if it is less than half.
Does a tax invoice have to be in Arabic or English?
The FTA pages used for this guide do not set a language rule for tax invoices, and this guide does not state one. Bilingual invoices are common in the UAE, but common practice is not a legal requirement. If your auditor or the FTA asks, rely on the current text of the law and the latest FTA decisions on tax invoices.
What the FTA does require is that records be kept in a way that lets it check the figures in your return, and that they be available in a legible format on request. A readable scan of a foreign language invoice still needs the mandatory fields to be visible and checkable.
What is a tax credit note and what must it show?
When VAT was charged at too high a level, for example after a price reduction or a mistake, the supplier must issue a tax credit note and give it to the recipient. The supplier then reduces its output tax in the return for the period of the adjustment, and the recipient must reduce its input tax by the matching VAT in the period it receives the note. If the VAT charged was too low, the supplier issues a tax invoice for the difference instead.
The FTA says a valid tax credit note reflects the error in the original invoice and contains the points below.
| Credit note field | What it contains |
|---|---|
| Title | The words "Tax Credit Note" |
| Supplier | Name, address and TRN |
| Recipient | Name, address and TRN, when the recipient is registered for VAT |
| Date | The date the credit note is issued |
| Amounts | The value on the original invoice, the correct value, the difference between them and the VAT on that difference, in AED |
| Reason | A brief explanation of the circumstances behind the adjustment |
| Link to the supply | Information sufficient to identify the supply being adjusted |
Can a buyer or an agent issue the invoice, and can it be electronic?
A buyer can issue a tax invoice on behalf of the supplier only if the buyer is registered for VAT, both sides agree in writing that the supplier will not issue one, the invoice meets all the full invoice requirements and the words "buyer-created tax invoice" are clearly shown. A VAT registered agent may also issue the invoice with a reference to the principal supplier name and TRN.
An invoice may be issued electronically if a copy is securely stored in line with the record keeping rules and the authenticity of origin and integrity of content are guaranteed. A PDF received by email can therefore serve as the invoice, as long as you keep an unaltered copy.
How long must you keep tax invoices and credit notes?
A VAT registered person must keep all tax invoices and tax credit notes it issues and receives, with the other VAT records the FTA lists. In general the minimum period is 5 years after the end of the tax period the records relate to. The FTA may require a further period of up to 4 years during a dispute or an audit, and it states a longer period of 15 years for records relating to real estate you own.
The FTA does not require a specific format. Originals, photocopies and electronic copies are all named as acceptable ways to archive, provided the FTA can easily check the figures behind the return and you can produce the records in legible form on request. Records do not have to be kept on your premises.
What does a supplier TRN look like?
The supplier TRN is a mandatory field on both full and simplified invoices. A VAT TRN has 15 digits and starts with 100. Our guide to the Tax Registration Number explains the layout and gives a pattern, so this page does not repeat it.
A TRN that has the right shape is not proof that the supplier is registered. Shape only tells you a string looks like a TRN. Confirm registration through the FTA channels before you rely on it for a large claim.
What should you check on an incoming supplier invoice before claiming input VAT?
The FTA allows input VAT recovery in the first tax period in which you hold a tax invoice or other evidence of the supply and the VAT has been paid in whole or in part. Where the invoice is not yet received, the tax may be deducted in the period it arrives. The FTA also accepts payment intended within six months of the due date, and only the VAT on the portion paid or invoiced can be recovered. Certain expenses are blocked from recovery, so check those rules separately.
Use the checklist below on every supplier invoice before it goes into a return.
If a field is missing or wrong, ask the supplier for a corrected tax invoice or a tax credit note. Do not claim on a document you could not defend in an FTA review.
| Check | What to look for |
|---|---|
| Title | The words "Tax Invoice" appear, not only "Invoice" or "Quotation" |
| Supplier TRN | A 15 digit TRN starting with 100, with the supplier name and address beside it |
| Your details | Your company name, address and TRN, if the invoice is a full one |
| Invoice number | A unique or sequential number, with no duplicate in your files |
| Dates | An issue date, and a supply date if it differs. Check the invoice was issued within 14 days of supply or is a monthly summary |
| Type | If it is a simplified invoice, confirm the total including VAT is AED 10,000 or less |
| Amounts | Quantities, unit prices, VAT rate, discount, gross total and VAT amount in AED, and the arithmetic adds up |
| Currency | AED amounts present, with the exchange rate shown for foreign currency deals |
| Payment | Whether the invoice has been paid, or will be within the time the FTA allows |
| Corrections | Any credit note that reduces the invoice is filed with it |
How does InstantDrive handle supplier invoices?
InstantDrive stores tax invoices next to your other company documents. You upload a PDF or a phone scan of up to 100 MB. PDFs are compressed and phone image scans are converted to WebP before storage in Cloudflare R2.
It extracts the text and reads the supplier name, the TRN, the invoice number, the date and the total with its deterministic pattern engine, before any AI model is called. A vision AI model is a fallback and runs only when text recognition confidence is below 90 percent.
Each file is then named with the pattern DocCategory_EntityName_Identifier_ValidityDate.pdf. A made-up example is Invoice_AlNoorSupplies_INV-1042_2026-11-05.pdf, so invoices sort by supplier and date and you can find a document at filing time.
What does InstantDrive not do with invoices?
InstantDrive does not file VAT returns. It does not confirm that an invoice is valid under UAE law, does not check a TRN with the FTA and does not decide whether you may claim input VAT. This guide is general information and not tax advice.
Ask your tax adviser or the FTA about your own case. InstantDrive keeps your copies organised and searchable so the evidence is ready when you do.
Primary source: UAE Federal Tax Authority: Taxable Person Guide for VAT
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