UAE VAT Invoice Format: The Mandatory Fields Checklist (with Examples)

Every UAE business that is VAT-registered has to issue tax invoices in a specific format. The format is set by the UAE VAT Decree-Law and the Executive Regulations — not by your accounting software, not by your customer's preference, not by the templates you find on Google.

This is the field-by-field checklist. Two formats: the full Tax Invoice (B2B and any supply ≥ AED 10,000) and the Simplified Tax Invoice (B2C below AED 10,000). And the bilingual rendering question that comes up on every UAE invoice.

Full Tax Invoice — required fields

Issue a full Tax Invoice for any B2B supply where the customer is a Taxable Person, and for any single supply ≥ AED 10,000 regardless of the customer.

• The words "Tax Invoice" displayed prominently.
• Supplier name, address, and Tax Registration Number (TRN, 15 digits).
• Customer name, address, and TRN — if the customer is VAT-registered.
• Sequential invoice number, unique to the supplier.
• Date of issue.
• Date of supply (tax point) — if different from the date of issue.
• Description of goods or services supplied.
• Quantity (for goods) or extent of services.
• Unit price exclusive of VAT, in AED.
• Discount amount if any.
• Net amount (subtotal exclusive of VAT) per line and in total, in AED.
• VAT rate applied to each line.
• VAT amount per line and in total, in AED.
• Gross amount payable, in AED.
• If denominated in a foreign currency: AED equivalent at the exchange rate published by the UAE Central Bank on the date of supply.
• If reverse charge applies: a statement that VAT is to be accounted for by the recipient.

Simplified Tax Invoice — required fields

Permitted for retail / B2C supplies below AED 10,000 where the customer is not a Taxable Person. Shorter list, but "Tax Invoice" must still appear and the totals must be VAT-inclusive.

• The words "Tax Invoice" displayed prominently.
• Supplier name, address, and TRN.
• Date of issue.
• Description of goods or services.
• Total consideration (VAT-inclusive).
• VAT amount included in the total.

Bilingual rendering

The VAT Decree-Law permits invoices in English. In practice, UAE customers — and increasingly UAE auditors — expect bilingual EN/AR rendering on the human-readable invoice. That is also the direction PINT AE is pushing for the structured format. See our PEPPOL & PINT AE explainer for what is coming on the structured side.

Bilingual is also a courtesy issue — Arabic-first customers parse Arabic-labelled invoices significantly faster, which directly affects payment speed.

Worked example

A UAE-based design agency issues an invoice to a UAE company for branding services worth AED 12,000 net. The invoice must show:

• Header: "Tax Invoice" / "فاتورة ضريبية".
• Supplier: Agency name, Dubai address, TRN 100123456700003.
• Customer: Client name, Abu Dhabi address, TRN 100987654300003.
• Invoice number: INV-2026-0042.
• Date of issue: 5 May 2026. Date of supply: 30 April 2026 (e.g. project completion).
• Description: "Brand identity package — logo, type system, guidelines".
• Net: AED 12,000. VAT 5%: AED 600. Total: AED 12,600.

Common mistakes

The five we see most often when reviewing SME invoices:

• Missing the words "Tax Invoice" — "Invoice" alone is not enough.
• TRN displayed but with non-numeric characters or not 15 digits.
• Foreign-currency invoices that omit the AED equivalent — required by Article 59 of the Executive Regulations.
• Missing date of supply when it differs from the invoice date.
• VAT line totals that do not reconcile to net × rate to the AED 0.01.

Where Hisabi handles this

Hisabi's invoice generator enforces every field above by default — "Tax Invoice" header in EN/AR, supplier and customer TRN fields, sequential numbering, AED defaulting with foreign-currency conversion, per-line VAT computation, and bilingual rendering. Get started free at hisabi.ai/login.