An invoice that is missing required fields is not a valid tax invoice, which creates problems for your customer claiming input tax and for you during any FTA review. The requirements are specific.
What a full tax invoice must contain
Under the Executive Regulation of Federal Decree-Law No. 8 of 2017, a full tax invoice must include:
- The words indicating it is a tax invoice
- The supplier's name, address and TRN
- The recipient's name, address and TRN — required for supplies above AED 10,000
- A sequential invoice number
- The date of issue
- A description of the goods or services supplied
- The quantity and unit price
- The total amount excluding VAT
- The VAT rate applied
- The total VAT amount
The details that catch people out
Sequential numbering. Invoice numbers must run in sequence without gaps. Manually numbered invoices in a word processor almost always develop gaps or duplicates.
The AED 10,000 threshold. Above this value, the recipient's details including their TRN are required, not optional.
Record retention. Records must be kept for five years, and fifteen years for real estate.
Issuing invoices that are compliant by default
The practical answer is to stop producing invoices by hand. Proper invoicing software applies sequential numbering automatically, stores customer TRNs, and calculates the VAT breakdown correctly every time.
Zoho Invoice handles this — 100% free invoicing — professional invoices, reminders and online payments. Try it free.
Zoho Books handles this — fTA-accredited accounting — VAT returns, e-invoicing and corporate tax ready. Try it free.
Zoho Invoice is free and covers compliant invoicing for smaller businesses. Zoho Books adds full accounting with VAT 201 filing directly through EmaraTax, which is what you need once VAT registered.
Try our free invoice generator and VAT calculator, or read how to file a UAE VAT return.
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This guide is general information, not tax or legal advice. Rules, deadlines and penalties are set by the FTA and MOHRE and change over time — always confirm current requirements on the official portals or with a registered tax agent before acting.