VAT and e-invoicing for security companies in the UAE
The guarding contracts in the example carry VAT at 5%. Input VAT on uniforms, vehicles and equipment is collected as you post bills, and the VAT 201 is laid out from the ledger, with standard-rated sales by emirate in boxes 1a to 1g. You enter the figures on EmaraTax; the layout has not yet been checked against a live filing.
Most guarding clients are businesses, so their invoices fall under UAE e-invoicing: from 1 July 2027 if your revenue is under AED 50M, after you appoint an accredited service provider by 31 March 2027, and from 1 January 2027 at AED 50M and above. Aqid ERP already generates each invoice as signed PINT AE XML and keeps it with the invoice. Its connection to a provider is in progress and not yet live, and Aqid ERP is not itself a provider.
If a contract is out of the ordinary, for example guarding supplied outside the UAE, agree its VAT treatment with your tax adviser before you set it up.