Educational guide
How to Invoice in the UAE
What a UAE tax invoice has to include, when a simplified invoice is allowed and how the FTA describes e-invoicing, quoted from tax.gov.ae with each source's date.
This page is for general education only. Tax law, e-invoicing rules, and invoice mandates vary by sector, threshold, and updates from authorities. Confirm requirements with a qualified accountant, lawyer, or government guidance for your situation.
In the UAE, VAT is administered by the Federal Tax Authority (FTA). Its FAQ (page last updated May 22, 2024) says "The standard rate of VAT in the UAE is 5%." Its "Registration For VAT" page (page last updated Apr 06, 2026) says "A business must register for VAT if the taxable supplies and imports exceed the mandatory registration threshold of AED 375,000."
The FTA's "Tax invoices" guide, VAT11 (dated 2022 on its cover), says "Tax invoice must be issued and delivered within 14 calendar days from the date of every taxable supply". It lists what a full tax invoice must include, such as "The name, address and TRN of the supplier" and "A sequential tax invoice number or a unique number which identifies the tax invoice and its order in any sequence of invoices". A simplified tax invoice may be used where "The recipient of the supply is not registered for VAT", or where "If the recipient is registered for VAT, the consideration (VAT inclusive price) for the supply is AED 10 000 or less." For your own case, check the FTA's guidance or ask a registered tax agent.
Worked example, with sample figures in UAE dirham (AED): a VAT-registered supplier bills a VAT-registered company AED 4,000.00 for a standard-rated service. At the rate in the FTA quote above ("5%"), VAT is AED 4,000.00 × 5% = AED 200.00, and the total is AED 4,200.00. Because that VAT-inclusive total is not more than the "AED 10 000" in the FTA's rule, a simplified tax invoice is allowed; a full tax invoice also works.
On Billed's invoice software page: "Save your tax rates and settings once, and Billed calculates taxes automatically when you create invoices and estimates."
Invoice checklist for United Arab Emirates
Each item has a note on what to include and when it applies.
Date of issue
RequiredThe FTA's VAT11 guide (UAE, dated 2022 on its cover) lists "The date of issue of the tax invoice", and "The date of supply (only if different from the invoice date)".
Supplier's name, address and TRN
RequiredFTA VAT11 (UAE, dated 2022 on its cover): "The name, address and TRN of the supplier".
Recipient's details
RequiredFTA VAT11 (UAE, dated 2022 on its cover): "The name and address of the recipient, together with their TRN, if registered".
Invoice number
RequiredFTA VAT11 (UAE, dated 2022 on its cover): "A sequential tax invoice number or a unique number which identifies the tax invoice and its order in any sequence of invoices".
Description
RequiredFTA VAT11 (UAE, dated 2022 on its cover): "A description of the goods or services provided".
Amounts in UAE dirham
RequiredFTA VAT11 (UAE, dated 2022 on its cover): "The gross amount payable expressed in UAE Dirham".
Discount offered
Only where a discount applies. FTA VAT11 (UAE, dated 2022 on its cover): "The amount of any discount offered".
Tax and regulatory themes in United Arab Emirates
VAT rate
FTA FAQ (UAE, page last updated May 22, 2024): "The standard rate of VAT in the UAE is 5%."
Registering for VAT
FTA (UAE, page last updated Apr 06, 2026): "A business must register for VAT if the taxable supplies and imports exceed the mandatory registration threshold of AED 375,000." It also says "This threshold is not applicable to foreign businesses."
E-invoicing
The FTA's "UAE e-Invoicing" page (UAE, page last updated Oct 15, 2026) says "An e-Invoice is a structured form of invoice data that is issued and exchanged electronically between a supplier and a buyer and reported electronically to the UAE Federal Tax Authority." It also says "The only official source of information related to the introduction of e-Invoicing in the UAE is the Ministry of Finance portal."
Payment methods in United Arab Emirates
Availability depends on banks, platforms, and contract terms.
- Bank transfer
- Card payment
Business and cultural tips for United Arab Emirates
- Round VAT to the fils. The FTA's VAT11 guide (UAE, dated 2022 on its cover) says "If the VAT amount is a fraction of a fils, the amount must be rounded to the nearest fils on a tax invoice."
- Convert foreign-currency invoices. FTA VAT11 (UAE, dated 2022 on its cover): "Where invoices are issued in a foreign currency, the amount must be converted into the UAE Dirham using an exchange rate approved by the Central Bank."
- Correct mistakes with a new document. FTA VAT11 (UAE, dated 2022 on its cover): "Errors on tax invoices should be corrected via tax credit notes or additional tax invoices."
Questions about invoicing in United Arab Emirates
Invoicing guides for other countries
Prefer a product overview for this market? See Billed for United Arab Emirates.
Start Invoicing With Billed
Create invoices, track payments and keep your clients' details in one place with Billed.
At a glance
| Situation | What the FTA says (UAE) |
|---|---|
| VAT rate | "The standard rate of VAT in the UAE is 5%." (FAQ, page last updated May 22, 2024) |
| Mandatory registration | "A business must register for VAT if the taxable supplies and imports exceed the mandatory registration threshold of AED 375,000." (Registration For VAT, page last updated Apr 06, 2026) |
| Deadline | "Tax invoice must be issued and delivered within 14 calendar days from the date of every taxable supply" (VAT11, dated 2022 on its cover) |
| Registered buyer, smaller supply | "If the recipient is registered for VAT, the consideration (VAT inclusive price) for the supply is AED 10 000 or less." (VAT11, dated 2022 on its cover) |
| E-invoicing | "The only official source of information related to the introduction of e-Invoicing in the UAE is the Ministry of Finance portal." (UAE e-Invoicing, page last updated Oct 15, 2026) |
When this isn't for you
Written for VAT-registered businesses in the UAE invoicing everyday supplies. Designated zones, real estate, the domestic reverse charge, recipient-created invoices and e-invoicing obligations have their own rules; see the FTA and Ministry of Finance guidance or ask a registered tax agent.