UAE compliance guide
What the Federal Tax Authority says a tax invoice must contain, and what to check in your ERP before you issue one.
This page is informational only and is not legal or tax advice. Each rule is summarised from an official UAE source, shown with its link, and checked against that source on 6 November 2026. A UAE adviser has not confirmed it.
An ERP stores tax rates, numbers invoices in sequence and prints the required fields. It cannot decide whether a supply is standard, zero-rated or exempt: that judgement belongs to you and your tax adviser.
The invoice rules below come from a June 2018 Federal Tax Authority guide. Whether newer guidance changes them, and whether an invoice must be in Arabic, was not found on the official pages we read. Both are listed as gaps for a local adviser.
VAT was introduced on 1 January 2018 at a standard rate of 5 per cent, charged by VAT-registered businesses on taxable supplies of goods and services.
Source: mof.gov.ae, u.ae
A UAE business must register when taxable supplies and imports exceed AED 375,000 over the past 12 months or are expected to within 30 days; voluntary registration starts at AED 187,500. Apply within 30 days of becoming liable.
Source: tax.gov.ae, tax.gov.ae
A full tax invoice shows the words Tax Invoice, supplier and (if VAT-registered) recipient name, address and TRN, a sequential number, issue and supply dates, description, unit price, quantity, VAT rate, discounts, and the gross and VAT amounts in AED with the exchange rate used.
Source: tax.gov.ae, tax.gov.ae
A simplified tax invoice may be issued where the recipient is not VAT-registered, or is registered and the consideration is AED 10,000 or less. It carries fewer particulars: supplier name, address and TRN, issue date, description, total and VAT amount.
Source: tax.gov.ae, tax.gov.ae
A tax credit note must carry the words Tax Credit Note, party details and TRN, issue date, original and corrected values with the VAT difference in AED, a short reason, and enough detail to identify the supply it adjusts.
Source: tax.gov.ae, tax.gov.ae
A summary for orientation only. It is not legal advice.
Legal name, address and the TRN are held on the company record and print on every tax document.
Invoices and credit notes follow a sequential or unique number, with no gaps caused by deleted drafts.
Foreign-currency invoices show the dirham amounts and the exchange rate applied.
Documents issued and received are stored and retrievable for the retention period your adviser confirms.
A UAE business must register once taxable supplies and imports pass AED 375,000 over the past 12 months, or are expected to within the next 30 days. Voluntary registration is possible from AED 187,500, and the application is due within 30 days of becoming liable. Confirm your own position with a tax adviser.
It is a shorter invoice allowed where the recipient is not VAT-registered, or is registered and the consideration does not exceed AED 10,000. It still shows the words Tax Invoice, the supplier name, address and TRN, the issue date, a description, and the total and VAT amounts. Check current FTA guidance.
No. We configure software to the rules you and your adviser confirm. We summarise official sources for convenience, and every summary was checked against its official source on 6 November 2026, but no UAE adviser has verified it.
Email or book a video call about your UAE ERP project.
Short answers on VAT, e-invoicing, WPS payroll and data protection.
VAT, tax invoices and WPS payroll planned around ERPNext.
Odoo accounting and payroll planned around UAE rules.
SAP finance and e-invoicing readiness for UAE entities.
Remote delivery. Email [email protected].
