Aqid ERPWhat a UAE tax invoice must show
The VAT Executive Regulation (Article 59) lists the particulars of a full tax invoice, and the template carries each of them:
- The words "Tax Invoice" (فاتورة ضريبية), clearly displayed.
- The supplier's name, address and TRN; the buyer's name, address and TRN where the buyer is registered.
- A sequential invoice number, the date of issue and, where it differs, the date of supply.
- For each line: a description, the quantity, the unit price, the VAT rate and the amount in AED.
- Any discount, the total payable, and the VAT in AED, with the exchange rate where the invoice is in another currency.
The sample, line by line
Three lines of services at 5%. VAT is worked per line on the taxable amount, rounded half up to the fils, then summed:
| Consulting services, 1 × 5,000.00 | 5,000.00 + 250.00 VAT |
|---|---|
| Software subscription, 1 × 1,110.00 | 1,110.00 + 55.50 VAT |
| Training, 2 × 1,500.00 | 3,000.00 + 150.00 VAT |
| Total with VAT | AED 9,565.50 |
When a simplified invoice will do, and when the template ends
A simplified tax invoice is enough when the buyer is not registered, or is registered and the supply is AED 10,000 or less with VAT. Either form is issued within 14 days of the supply.
The template is the printed layout. From 2027, in waves by revenue, UAE businesses issue e-invoices exchanged through an accredited service provider; the layout stays useful for agreeing the figures and the words, but the invoice itself then comes from the system.