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What must a full tax invoice show in the UAE?

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Article 59 of the VAT Executive Regulation requires: the words Tax Invoice, supplier's name, address and TRN, customer's name, address and TRN if registered, a sequential or unique number, the issue date, the supply date if different, a description, unit price, quantity, rate and amount per item, any discount, the gross amount and VAT in AED.

On this page
  1. Foreign currency and reverse charge
  2. Progress invoices
  3. How SupaJack Construct helps
  4. Related tools and guides
  5. Questions people ask

Foreign currency and reverse charge

Where the invoice is in another currency, the VAT amount must be shown in AED with the exchange rate used. Where the customer accounts for the VAT under the reverse charge, the invoice must say so and refer to the relevant provision of the VAT law.

Progress invoices

A construction progress invoice is a full tax invoice. Its description should identify the certificate and period, and the amount should match the certified value plus VAT on the correct base.

How SupaJack Construct helps

Tax invoices raised in SupaJack Construct carry the supplier's and customer's TRNs, a sequential number, the certificate reference, the 5% rate and VAT in AED. The system checks that a TRN has exactly 15 digits and applies the AED 10,000 ceiling for simplified invoices to registered customers.

Related tools and guides

See the VAT guide for contractors, the VAT calculator, the payment certificate calculator, the retention calculator, finance and VAT in SupaJack Construct, the answer on whether a payment certificate triggers VAT and the meaning of e-invoicing.

Worked example

A subcontractor invoices a main contractor for April work. The invoice shows Tax Invoice, both TRNs, number INV-2026-0412, issue date 3 May, date of supply 30 April, the certified items with quantities and rates, AED 400,000, VAT at 5% of AED 20,000 and a total of AED 420,000.

Questions people ask

Must the customer's TRN appear?

Yes, where the customer is a registrant.

Can the invoice be in US dollars?

Yes, if the VAT is also shown in AED with the exchange rate.

Must the numbering be sequential?

Sequential or unique so the order can be identified.

Sources

  1. Executive Regulation of Federal Decree-Law No. 8 of 2017 on VAT (Ministry of Finance)
  2. Federal Decree-Law No. 8 of 2017 on Value Added Tax and amendments (Federal Tax Authority)

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