UAE VAT Tax Invoice Requirements: A Checklist for Small Businesses

Short answer: a UAE tax invoice must say "Tax Invoice" and show your name, address and TRN; your customer's name, address and TRN if they are registered; a sequential number; the date of issue and the date of supply if different; a description, quantity and unit price of each item; the VAT rate and amount; any discount; and the totals — with the VAT shown in dirhams. These come from Article 59 of the Executive Regulation (Cabinet Decision No. 52 of 2017). You generally have 14 days from the date of supply to issue it.

Tax rules, rates and thresholds change. This guide explains the general rules as published by the UAE Federal Tax Authority; confirm the current position with them or your adviser before relying on it.

The checklist

• The words "Tax Invoice", clearly displayed.
• Your name, address and Tax Registration Number (TRN).
• The recipient's name, address and TRN, where they are registered.
• A sequential invoice number.
• Date of issue, and date of supply if it is different.
• Description of the goods or services.
• Unit price, quantity, rate of tax and the amount payable for each line, in AED.
• Any discount offered.
• The gross amount payable and the tax payable, in AED, with the exchange rate if the invoice is in another currency.
• A statement where the reverse charge applies.

The standard rate is 5%. Some supplies are zero-rated and some are exempt; which applies depends on what you supply, not on who the customer is.

Invoices in another currency

You can invoice in dollars or rupees, but each line, the totals and the VAT must also be shown in dirhams, with the exchange rate used. Article 69 refers to the Central Bank rate at the date of supply.

Credit notes

A tax credit note (Article 70 of the Decree-Law, Article 60 of the Executive Regulation) shows the value on the original tax invoice, the correct value, the difference and the VAT on it, and refers to the original invoice.

How Grovia handles UAE invoicing

• Tax invoices carry the Article 59 particulars, with VAT at 5% per line.
• Dirham amounts on every line, both totals and the VAT, with the rate, when you invoice in another currency.
• The date of supply is printed when it differs, and Grovia warns you when an invoice is issued more than 14 days after it.
• Credit notes show the original value, the correct value, the difference and the VAT.
• TRNs are checked for shape on your registration and your customers'.

What Grovia does not do: it does not check your exchange rate against the Central Bank rate; it does not compute corporate tax; payroll follows Indian rules (no gratuity, GPSSA or WPS file); and your data is held in India (Mumbai), not in the UAE. Read the UAE page before you decide.

Grovia is one platform for service businesses — leads, quotations, invoicing, accounts, projects, HR and support. Start a free 14-day trial (no card needed) and raise your next invoice in it.

Frequently Asked Questions

What must a UAE tax invoice include?

The words "Tax Invoice"; supplier name, address and TRN; recipient details and TRN where registered; a sequential number; dates of issue and supply; description, quantity and unit price; tax rate and amount in AED; discounts; and totals.

How long do I have to issue a tax invoice in the UAE?

Generally 14 days from the date of supply, under Article 67 of the Executive Regulation.

Can a UAE invoice be in US dollars?

Yes, but the line amounts, totals and VAT must also be shown in dirhams, with the exchange rate.

What is the VAT rate in the UAE?

The standard rate is 5%, with some supplies zero-rated or exempt.