UAE VAT Tax Invoice Template

What a UAE tax invoice must include

VAT-registered businesses in the UAE must issue a tax invoice for taxable supplies, generally within 14 days of the date of supply. Under Article 59 of the VAT Executive Regulation, a full tax invoice must show:

• The words "Tax Invoice", clearly displayed
• Your name, address and Tax Registration Number (TRN)
• The recipient's name, address and TRN (if they are VAT registered)
• A sequential invoice number that identifies the invoice and its place in the sequence (see how to number invoices)
• The date of issue, and the date of supply if different
• A description of the goods or services
• For each line: unit price, quantity, VAT rate and amount payable in AED
• Any discount offered
• The gross amount payable in AED
• The VAT amount in AED, and the exchange rate used if you invoice in another currency
• A reverse-charge statement where the recipient must account for the VAT

VAT rates in the UAE

Mandatory VAT registration applies once taxable supplies exceed AED 375,000 in 12 months. Voluntary registration is possible from AED 187,500.

TRN format

The UAE Tax Registration Number is 15 digits. Enter it in the template's Tax ID field so it prints under your business name, and add your customer's TRN in their Tax ID field when they are registered. You can verify a TRN on the Federal Tax Authority's website.

Full vs simplified tax invoice

A simplified tax invoice still needs the words "Tax Invoice", your name, address and TRN, the date of issue, a description, the total consideration and the VAT charged. Many businesses issue full invoices to every registered customer, because that is always acceptable.

E-invoicing: where things stand

The UAE is moving to mandatory structured e-invoicing through Accredited Service Providers (ASPs) on a Peppol-based network. Under Ministerial Decisions 243 and 244 of 2025, as later amended, the timeline is:

• From 1 July 2026: pilot phase and voluntary adoption
• Revenue of AED 50 million or more: ASP appointment deadline extended to 30 October 2026, go-live 1 January 2027
• Revenue under AED 50 million: appoint an ASP by 31 March 2027, go-live 1 July 2027
• Government entities: go-live 1 October 2027

B2C sales were initially left out of scope. Once your business is in scope, a PDF alone will no longer be a compliant e-invoice and you will need to issue invoices through your ASP. Until then, and for businesses outside the mandate, a PDF tax invoice with the fields above remains the norm. Details may still change, so check the latest announcements from the Ministry of Finance.

Worked example

A Dubai agency bills a VAT-registered client for a strategy session (AED 6,500), 3 months of social media management at AED 2,800 (AED 8,400) and a photo shoot (AED 1,500):

• Subtotal: AED 16,400.00
• VAT at 5%: AED 820.00
• Total: AED 17,220.00

The client is registered and the value is over AED 10,000, so this must be a full tax invoice with the client's TRN. Check figures with our VAT calculator.

Common mistakes

• Leaving out the words "Tax Invoice", or your TRN
• Showing VAT only in USD or another currency without the AED amount
• Issuing invoices more than 14 days after the supply
• Charging 5% on zero-rated exports
• Correcting an invoice by editing it instead of issuing a tax credit note
• Sending a proforma invoice as if it were a tax invoice

How to use this UAE tax invoice template

1. Select a design in the invoice generator or from our invoice templates.
2. Add your logo, trade-licence name and address.
3. Enter your TRN in the Tax ID field, and the customer's TRN if they are registered.
4. Add line items. VAT is preset at 5%, so set zero-rated lines to 0%.
5. Add the supply date and payment terms, then download the PDF.

See also how to write an invoice.

This page is general information, not tax advice. Check FTA and Ministry of Finance guidance or a registered tax agent for your situation.