Aqid ERPWhen an invoice is due
A registered supplier issues a tax invoice for each taxable supply and delivers it within 14 days of the date of supply. The invoice is the buyer's evidence for deducting the VAT, so a missing particular can cost the customer its input tax as well as putting the supplier in breach.
What a full tax invoice shows
- The words "Tax Invoice" clearly displayed.
- The supplier's name, address and Tax Registration Number (TRN).
- The buyer's name, address and TRN, where the buyer is registered.
- A sequential or unique invoice number, and the date it was issued.
- The date of supply, if it is not the date of the invoice.
- For each item: a description, the unit price, the quantity, the VAT rate and the amount payable in AED.
- Any discount, the total payable, and the VAT in AED, with the exchange rate where the invoice is in another currency.
- Where the reverse charge applies, a statement that the buyer accounts for the VAT.
When a simplified tax invoice will do
A simplified tax invoice is allowed when the buyer is not VAT-registered, or when the buyer is registered and the consideration, VAT included, is AED 10,000 or less. It still shows the words "Tax Invoice", the supplier's name, address and TRN, the date, a description of what was supplied, and the total with the VAT charged.
The tax credit note
A price cut, a return or a mistake after the invoice is issued is corrected with a tax credit note. Since 1 October 2026 (Cabinet Decision No. 149 of 2026) the words "Tax Credit Note" must appear on the credit note itself, with the supplier's name, address and TRN, the buyer's where registered, the date, the adjustment and its VAT in AED, a short reason, and what identifies the original invoice.
- The FTA can, on application, waive some particulars or the invoice itself in set cases (administrative exceptions).
- Those exceptions do not apply to electronic invoices, once a business is in the e-invoicing system.
How Aqid ERP issues them
A UAE company's sales invoices print "Tax Invoice" (فاتورة ضريبية), cash sales included, with the company's and the customer's VAT numbers, in Arabic and English. An invoice in another currency prints the exchange rate and the VAT and total in AED. A credit note prints "Tax Credit Note" (إشعار دائن ضريبي) and is issued against the invoice it corrects.