UAE tax invoice template: what the FTA requires

What a full UAE tax invoice must show

According to the FTA, a valid tax invoice includes:^[1]

1. The words "tax invoice", clearly displayed.
2. A sequential or unique tax invoice number.
3. The date of issue.
4. The date of supply, if it is different from the issue date.
5. The supplier's name, address and TRN.
6. The recipient's name and address, and their TRN if they are registered.
7. A description of the goods or services.
8. For each good or service: unit price, quantity or volume, VAT rate and amount payable in AED.
9. The gross amount payable in AED.
10. Any discount offered.
11. The total VAT in AED, with the exchange rate and its source if the invoice is in another currency.
12. For reverse-charge supplies: a statement that the customer must account for VAT, with a reference to the relevant provision of the VAT law.

Simplified tax invoice

You may issue a simplified tax invoice instead if the recipient is not VAT-registered, or if they are registered and the VAT-inclusive price is AED 10,000 or less. It must show at least: the words "tax invoice", your name, address and TRN, the date of issue, a description of what you supplied, and the total amount and VAT charged.^[1]

Timing, rounding and corrections

• Issue and deliver the tax invoice within 14 calendar days of the supply.^[1]
• If VAT works out to a fraction of a fils, round it to the nearest fils.^[1]
• Amounts in a foreign currency must be converted to AED at a rate approved by the Central Bank.^[1]
• Errors are corrected with a tax credit note or an additional tax invoice.^[1]

Who issues tax invoices

• The standard VAT rate in the UAE is 5%.^[3]
• A business must register for VAT when its taxable supplies and imports exceed AED 375,000 over the previous 12 months (or are expected to in the next 30 days). It may register voluntarily above AED 187,500.^[2]
• Not registered? Don't add VAT and don't show a TRN. Say clearly that the price has no VAT.
• If a price already includes 5% VAT, the VAT part is the price divided by 21.^[4]

E-invoicing is coming

PDF, Word files, images, scans and emails are not e-invoices under the UAE e-invoicing system.^[5] E-invoicing is being phased in: businesses with revenue of AED 50 million or more go live on 1 January 2027, and other businesses on 1 July 2027, for invoices to businesses and government.^[6] Check the Ministry of Finance portal for the date that applies to you.

Tax invoices with DuneQuote

On Pro+, you turn an accepted quote into a tax invoice titled "Tax Invoice / فاتورة ضريبية", in English or English + Arabic, with your TRN and your client's details. You can issue credit notes for corrections, and send payment reminders: we email your client on the due date and 3 days later if the invoice is unpaid, and you can send one on WhatsApp. DuneQuote creates PDF tax invoices; it is not an e-invoicing service provider. Always check your invoices against the FTA list above.

Plans: Free (5 quotes a month), Pro AED 29/month (unlimited quotes, automatic reminders, no “Made with DuneQuote” footer) and Pro+ AED 49/month, VAT included, renewing automatically every month until you cancel. Pro+ adds e-signature, tax invoices (English + Arabic), payment reminders, credit notes, your logo and PDF sharing. First 50 customers offer: the Pro plan at AED 99/year, VAT included, renewing automatically every year until you cancel; the price stays locked while your subscription stays active (rules).

FAQ

Related guides

Sources

• [1] FTA, "Tax invoices" guide (VAT11)
• [2] FTA, Registration for VAT
• [3] Federal Decree-Law No. 8 of 2017 on VAT, Article 3 (FTA)
• [4] FTA, Taxable Person Guide for VAT, section 3.5
• [5] Ministry of Finance, eInvoicing portal
• [6] Ministerial Decision No. 244 of 2025, as amended by Ministerial Decision No. 66 of 2026 (FTA)

Last updated 21 October 2026. This page is general information, not tax or legal advice. Rules can change; check the FTA and the Ministry of Finance for your situation.