Invoice format in the United Arab Emirates: Tax invoice rules
An UAE tax invoice must show 11 things, starting with the words "tax invoice" clearly displayed, supplier name, address and trn and recipient name, address and trn where registered. VAT is charged at 5%. The template below is pre-filled in AED with en-AE formatting.
Pre-filled for the United Arab Emirates: Tax Invoice, AED, VAT 5%. Illustrative amounts, not market prices.
From
Oak Lane Studio
12 Market Square
United Arab Emirates
billing@example.com
Tax Registration Number (TRN): 100123456700003
Tax Invoice
Bill to
Halcyon Labs
40 Station Road
United Arab Emirates
accounts@example.com
| Description | Qty | Rate | Amount |
|---|---|---|---|
| Training workshop (half day) | 1 each | AED 2,500.00 | AED 2,500.00 |
| Software licence, annual | 2 seat | AED 750.00 | AED 1,500.00 |
| Monthly support retainer | 1 month | AED 2,000.00 | AED 2,000.00 |
| Written report | 1 each | AED 1,500.00 | AED 1,500.00 |
- Subtotal
- AED 7,500.00
- VAT (5%)
- AED 375.00
- Balance due
- AED 7,875.00
Notes
Illustrative amounts, not market prices.
Payment details
Bank transfer. Please quote the invoice number.
Made with Billwise - invoice-pdf-maker-app.web.app
Preview of the PDF. Everything stays in your browser: nothing is uploaded.
UAE invoice facts
| Tax on invoices | Value Added Tax (ضريبة القيمة المضافة) |
|---|---|
| Label printed | VAT |
| Standard rate | 5% |
| Seller tax ID | Tax Registration Number (TRN), format 100123456700003 |
| Registration threshold | Registration is mandatory once taxable supplies exceed AED 375,000 in 12 months, and voluntary from AED 187,500. |
| Document name | Tax invoice |
| Currency and locale | AED, en-AE |
| Keep invoices for | 5 years |
| Facts checked | October 2026 |
What a UAE tax Invoice must show
11 fields, from the sources listed below.
- The words "Tax Invoice" clearly displayed
- Supplier name, address and TRN (Tax Registration Number (TRN), e.g. 100123456700003)
- Recipient name, address and TRN where registered (Tax Registration Number (TRN), e.g. 100123456700003)
- Sequential invoice number
- Date of issue
- Date of supply, if different
- Description of the goods or services
- Unit price, quantity, rate of tax and amount payable in AED for each line (5%)
- Any discount offered
- Gross amount payable, in AED
- Tax amount payable in AED, with the exchange rate if another currency is used (5%)
Sample tax invoice in AED
The tool above uses these lines. Illustrative amounts in AED, not market prices.
| Item | Qty | Rate | Amount |
|---|---|---|---|
| Training workshop (half day) | 1 each | AED 2,500.00 | AED 2,500.00 |
| Software licence, annual | 2 seat | AED 750.00 | AED 1,500.00 |
| Monthly support retainer | 1 month | AED 2,000.00 | AED 2,000.00 |
| Written report | 1 each | AED 1,500.00 | AED 1,500.00 |
| Net total | AED 7,500.00 | ||
| VAT 5% | AED 375.00 | ||
| Total due | AED 7,875.00 |
Worked VAT example in AED
A net amount of AED 5,000.00 at each VAT rate of the United Arab Emirates: the tax is the net amount times the rate, rounded to the currency's smallest unit.
| Rate | Net | VAT | Gross |
|---|---|---|---|
| Standard 5% | AED 5,000.00 | AED 250.00 | AED 5,250.00 |
Number, date and currency format (en-AE)
How en-AE writes amounts and dates, computed with the browser's Intl API; the invoice tool uses the same formatting.
| Value | Written in en-AE |
|---|---|
| Amount 1234567.89 | AED 1,234,567.89 |
| Same amount with the ISO code | AED 1,234,567.89 |
| Credit of 250 | -AED 250.00 |
| Plain number 1234567.89 | 1,234,567.89 |
| Date 31 December 2026 (long) | 31 December 2026 |
| Same date (short) | 31/12/2026 |
| VAT rate 5% | 5% |
UAE invoicing rules
- VAT has been charged at 5% since 1 January 2018, and many exports and some education and healthcare supplies are zero-rated.
- A tax invoice must be issued within 14 days of the date of supply.
- A simplified tax invoice may be used when the recipient is not VAT-registered, or when the consideration does not exceed AED 10,000.
- The Tax Registration Number has 15 digits and must appear on every tax invoice and tax credit note.
- Keep tax invoices and records for at least five years.
E-invoicing, simplified invoices and record keeping
The UAE has announced mandatory e-invoicing through accredited service providers, starting with a pilot from 1 July 2026 and becoming mandatory for businesses with revenue of AED 50 million or more from 1 January 2027.
A simplified tax invoice is allowed for unregistered recipients or supplies of AED 10,000 or less.
Keep issued and received invoices for at least 5 years in the United Arab Emirates.
How to make a tax invoice for the United Arab Emirates
-
Set currency and format
Choose AED and the en-AE format so amounts read like AED 1,234.50.
-
Title and number
Title the document "Tax Invoice" and number it in sequence, for example AE-2026-0020.
-
Your tax ID
Enter your Tax Registration Number (TRN) (format 100123456700003) in the seller details.
-
Add VAT
Add VAT at 5%, or a reduced rate where the goods or services qualify.
-
Check and download
Check the 11 required fields above, then download the PDF.
Sources
General information, not tax advice; checked October 2026. Rules change: confirm with the tax authority or an accountant before relying on them.
Official sources
Frequently asked questions
What must a UAE tax invoice include?
11 items: the words "tax invoice" clearly displayed, supplier name, address and trn, recipient name, address and trn where registered, sequential invoice number, date of issue and date of supply, if different, plus 5 more listed above.
What VAT rate goes on an invoice in the United Arab Emirates?
The standard rate is 5%. On a net AED 5,000.00 that is AED 250.00 of VAT.
How long must invoices be kept in the United Arab Emirates?
At least 5 years, according to the sources on this page (checked October 2026).
Is e-invoicing mandatory in the United Arab Emirates?
The UAE has announced mandatory e-invoicing through accredited service providers, starting with a pilot from 1 July 2026 and becoming mandatory for businesses with revenue of AED 50 million or more from 1 January 2027.
Can I issue a simplified invoice in the United Arab Emirates?
A simplified tax invoice is allowed for unregistered recipients or supplies of AED 10,000 or less.
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