How to invoice in United Arab Emirates: what a compliant invoice must show

What every invoice must show

Whatever your trade, these fields are the minimum:

• The word Invoice (or Tax Invoice where you charge VAT) and a unique sequential number.
• Issue date and, for services, the date or period of supply.
• Your business name, address and TRN; your registration number if you have one.
• The client's name and address, and their TRN when they are a registered business.
• One line per item or service: description, quantity, unit price and line total in AED.
• Subtotal, VAT rate and amount (or a statement that none was charged), and the total due.
• Payment terms, due date and bank details.

In United Arab Emirates specifically:

• A tax invoice with the words Tax Invoice, the supplier's TRN, the date of supply, the rate and the VAT amount in AED.
• Simplified tax invoices are allowed for supplies under AED 10,000 to non-registered customers.

Numbering and dates

Numbers must run in sequence with no gaps or repeats; Federal Tax Authority (FTA) checks for both. Use a prefix per year or series if it helps (2026-001), but never reissue a number. The issue date fixes the tax period the sale falls into, so date the invoice when you send it, not when the work started.

Showing VAT

Only registered businesses charge VAT. If you are registered, show the rate and the amount as separate lines; if you are not, do not show a VAT line and say so on the document. Charging VAT without registration is an offence in most countries, and clients' accountants will spot it.

Electronic invoicing in United Arab Emirates

Mandatory B2B and B2G e-invoicing runs on a Peppol five-corner model through FTA-accredited service providers. In the first phase, businesses with annual revenue above AED 50 million had to appoint an accredited provider by 30 October 2026 (extended from 31 July) and go live on 1 January 2027. Later phases follow during 2027; confirm your phase with the FTA.

Many countries now require invoices to be issued through, or reported to, an official electronic system. Where United Arab Emirates does, the PDF you make here is a working document for quotes, proformas and internal records, and the fiscal invoice comes from the official system. Where it does not, an emailed PDF is a valid invoice.

Getting paid

State the due date, not just the terms. Put the bank details on the invoice and ask for the invoice number as the payment reference. Send the PDF on the day the work finishes; late invoices are paid late. A proforma up front is the cleanest way to ask for a deposit.

Fixing a mistake

Never edit or delete an invoice you have sent. Issue a credit note that references the original number, states the reason and reverses the same VAT, then issue a new invoice if needed. The United Arab Emirates credit note generator does this.