In the UAE, VAT-registered businesses must issue tax invoices (not standard invoices) for taxable supplies above AED 10,000. For supplies below AED 10,000, a simplified tax invoice is permitted. A valid UAE tax invoice must include: the supplier's name and TRN, the customer's name and address, invoice date, sequential invoice number, description and quantity of supply, unit price, applicable VAT rate, VAT amount stated separately, and total amount payable. Invoices must be issued within 14 days of the supply.
Watch out: Issuing invoices without a valid TRN — or charging VAT without being registered — is a criminal offence in the UAE, not merely a civil penalty.
See also: Tax Invoice, Tax Registration Number (TRN), Output VAT
