Every field the FTA expects on a UAE tax invoice, when a simplified invoice is enough, and how offline-first ERP keeps you compliant even when the internet is down.
Under UAE Federal Decree-Law No. 8 of 2017 on VAT and its Executive Regulations, a registered business must issue a tax invoice for every taxable supply. The invoice is the primary evidence the Federal Tax Authority uses to accept output VAT you have declared and input VAT your customer wants to recover. Miss a required field and the FTA can disallow the input tax on the buyer's side or impose administrative penalties on the issuer. This checklist walks through every content rule for both full and simplified tax invoices, the Arabic language requirement, rounding, reverse charge notes, and the timing rules for issuance. It is written for owners and accountants currently working in Tally, Zoho Books, QuickBooks, Vyapar, Sage, Odoo, Focus or Excel who want a single reference they can print and pin above the desk.
Use this format for any B2B supply above AED 10,000, and whenever the customer is VAT-registered and needs to recover input tax.
A simplified tax invoice may be issued where the recipient is not VAT-registered, or where the recipient is registered but the consideration for the supply does not exceed AED 10,000.
| Requirement | Full tax invoice | Simplified tax invoice |
|---|---|---|
| Words "Tax Invoice" | Required | Required |
| Supplier name, address, TRN | Required | Required |
| Recipient name, address, TRN | Required | Not required |
| Sequential invoice number | Required | Required |
| Date of issue | Required | Required |
| Date of supply if different | Required | Not required |
| Description of goods/services | Required | Required |
| Unit price and quantity | Required | Not required as a separate line |
| VAT rate per line | Required | Total tax charged shown |
| Amount in AED | Required | Required |
| Discount shown | Required | Not required separately |
| Reverse charge note | Required if applicable | Rare, but required if applicable |
Article 59(4) of the Executive Regulations makes Arabic the default language of a tax invoice. In practice the FTA accepts invoices issued in English provided the taxable person can produce an Arabic version if requested during an audit. Bilingual invoices remove the risk entirely. Zeyto prints party names, item descriptions and totals in English and Arabic side by side, with full RTL layout and Arabic amount-in-words, so a single template satisfies both audiences.
The Executive Regulations require a tax invoice to be issued within 14 days of the tax point, not the payment date.
For continuous or periodic supplies, the date of supply is the earlier of the invoice date, the payment date, or 12 months after the goods or services began.
Receipt of payment before delivery triggers the tax point for that amount. Issue an invoice within 14 days.
Where the value changes after issue, a tax credit note or debit note must reference the original invoice number and date, and carry the same content rules.
On imports of goods, imports of services, and certain domestic supplies of gold, diamonds, hydrocarbons and electronic devices between registrants, the recipient accounts for VAT. The invoice must state that the reverse charge applies.
Exports outside the GCC implementing states are zero-rated. Keep official and commercial evidence of export within 90 days. The invoice still shows a 0% VAT line, not "exempt".
Supplies inside a Designated Zone can be out of scope for VAT purposes. The invoice should reflect this treatment clearly to avoid the recipient claiming input tax that does not exist.
The FTA accepts mathematical rounding to the nearest fils at the line or invoice level, provided the method is applied consistently. Zeyto rounds at line level using banker's rounding and locks the method per company.
Invoice in any currency, but the AED equivalent and the AED VAT amount must appear on the face of the invoice using the Central Bank rate on the date of supply.
Where the recipient issues the invoice on behalf of the supplier, the document must be marked "self-billed invoice" and both parties must have a written agreement on file.
The UAE Ministry of Finance has confirmed a phased rollout of mandatory B2B and B2G e-invoicing built on the Peppol 5-corner model. The first wave is scheduled for 2026 with broader coverage in 2027. Under the mandate, invoices are exchanged as structured XML through an Accredited Service Provider rather than emailed as PDF. The content rules above do not disappear; they become fields in a UBL payload that the ASP validates before delivery. Any ERP that already captures the full set of fields cleanly, in a real double-entry ledger, has the raw material to comply. Software that stores invoices as free-text notes or spreadsheet rows will struggle.
Zeyto ships with a UAE VAT-ready chart of accounts, tax codes for 5% standard, 0% zero-rated, exempt and out-of-scope, plus reverse charge handling for imports and scheme goods. The tax invoice template is bilingual English and Arabic out of the box, with RTL layout, Arabic amount-in-words, sequential numbering per company, and AED conversion using the CBUAE rate on the date of supply. Because Zeyto runs on your own PC with PostgreSQL, invoices print at counter speed even when the internet is down, and the ledger stays in sync because there is no cloud round-trip in the way.
Install once, print offline, stay ready for the 2027 e-invoicing mandate.