UAE tax credit note template

The note that corrects a UAE tax invoice, with the words "Tax Credit Note" the VAT Executive Regulation asks for since 1 October 2026, the invoice it corrects and the VAT reversed in AED.

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Preview with sample figures

The preview is the file as it downloads in this language; the figures are samples to replace with your own.

Tax Credit Note

Number
CN-2026-0004
Date
2026-10-20
Against tax invoice
INV-2026-0001
Reason
One training day cancelled
Company name
Al Noor Trading LLC
Address
Sheikh Zayed Road, Dubai
TRN
100000000000003
Trade licence no.
1234567
Customer
Golden Customer FZE
Address
Khalifa Street, Abu Dhabi
TRN
100000000000013
#DescriptionQtyUnit priceTaxable amountVATTotal
1On-site training day — one day cancelled11,500.001,500.0075.001,575.00
Total1,500.0075.001,575.00
Subtotal
1,500.00 AED
Total VAT
75.00 AED
Total with VAT
1,575.00 AED
Prepared byApproved byCompany stamp

Since 1 October 2026 (Cabinet Decision No. 149 of 2026) the words "Tax Credit Note" appear on the note itself, with the tax invoice it corrects and the reason. Its VAT, in AED, reduces the output tax of the period it is issued in.

A template from Aqid ERP — aqiderp.com. Replace the sample figures with your own.

What a UAE tax credit note must show

Since 1 October 2026 (Cabinet Decision No. 149 of 2026, amending Article 60 of the VAT Executive Regulation) the note carries its own title. The template shows:

  • The words "Tax Credit Note" (إشعار دائن ضريبي) on the note itself.
  • The supplier's name, address and TRN, and the buyer's where registered.
  • The date it is issued, and the tax invoice it corrects.
  • The value of the adjustment and the VAT on it, in AED.
  • A short reason: a return, a price cut, a mistake.

The sample

One training day of the original invoice was cancelled. The note reverses its value and its VAT: AED 1,500.00 + 75.00 VAT, AED 1,575.00 in all, which reduces the output tax of the period in which the note is issued.

Never edit the invoice

A tax invoice once issued is corrected only by a credit note, never by changing the invoice. The FTA's administrative exceptions, which can waive some particulars on application, do not apply once a business is in the e-invoicing system.

Questions

Is "Credit Note" still enough as a title in the UAE?

Not since 1 October 2026: the words "Tax Credit Note" must appear on the note.

Does a credit note need the original invoice number?

Yes. It must identify the tax invoice it corrects.

In which VAT return does the credit note go?

In the return for the period in which it is issued: its VAT reduces that period's output tax.

Related

VAT in Aqid ERPUAE tax invoice templateAll templatesVAT calculator

Terms used on this page

TRN (Tax Registration Number)EmaraTaxSmall Business ReliefAll terms

Aqid ERP in the UAE

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