What must a tax invoice contain in the UAE?

Article 59 – Tax invoices 43,44 1. A Tax Invoice shall contain all of the following particulars: a. The words “Tax Invoice” clearly displayed on the invoice. b. The name, address, and Tax Registration Number of the Registrant making the supply. c. The name, address, and Tax Registration Number of the Recipient where he is a Registrant. d. A sequential Tax Invoice number or a unique number which enables identification of the Tax Invoice and the order of the Tax Invoice in any sequence of invoices. e. The date of issuing the Tax Invoice. f. The date of supply if different from the date the Tax Invoice was issued. g. A description of the Goods or Services supplied. h. For each Good or Service, the unit price, the quantity or volume supplied, the rate of Tax and the amount payable expressed in AED. i. The amount of any discount offered. j. The gross amount payable expressed in AED. k. The Tax amount charged under the provisions of the Decree-Law expressed in AED, together with the rate of exchange applied where the currency is converted from a currency other than the UAE dirham. l. Where the invoice relates to a supply under which the Recipient of Goods or Recipient of Services is required to account for Tax, a statement that the Recipient is required to account for Tax, and a reference to the relevant provision of the Decree-Law. 43 Article amended as per Cabinet Decision No. 100 of 2024. 44 Article amended as per Cabinet Decision No. 100 of 2025. Cabinet Decision No. 52 of 2017 and its amendments – As published by the Ministry of Finance 51 2. A simplified Tax Invoice shall contain all of the following particulars: a. The words “Tax Invoice” clearly displayed on the invoice. b. The name, address, and Tax Registration Number of the Registrant making the supply. c. The date of issuing the Tax Invoice. d. A description of the Goods or Services supplied. e. The total Consideration and the Tax amount charged expressed in AED. 3. If there are or will be sufficient records available to establish the particulars of a supply, a Registrant is not required to issue a Tax Invoice for the supply where the supply is a wholly zero-rated supply. 4. Where a Registrant is required to issue a Tax Invoice, the Tax Invoice must meet the requirements of Clause 1 of this Article. 5. As an exception to Clause 4 of this Article, and in cases other than where the reverse charge mechanism applies in accordance with Article 48 of the Decree-Law, the Registrant may issue a simplified Tax Invoice that meets the requirements of Clause 2 of this Article in either of the following two situations: a. Where the Recipient of Goods or Recipient of Services is not a Registrant. b. Where the Recipient of Goods or Recipient of Services is a Registrant and the Consideration for the supply does not exceed AED 10,000 (ten thousand dirhams). 6. A Registrant shall not issue separate Tax Invoices in respect of supplies where he makes more than one supply of Goods or Services to the same Person and those supplies are included on a summary Tax Invoice issued and delivered to the Recipient of Goods or Recipient of Services. 7. Where the Authority considers that there are or will be sufficient records available to establish the particulars of any supply or class of supplies, and that it would be impractical to require that a Tax Invoice be issued by the Registrant, the Authority may determine that, subject to any conditions that the Authority may consider necessary: a. Any of the particulars specified in Clauses 1 or 2 of this Article shall not be contained in a Tax Invoice. b. A Tax Invoice is not required to be issued or delivered in certain cases. 8. The Registrant may issue a Tax Invoice by electronic means provided that: a. the Registrant must be capable of securely storing a copy of the Tax Invoice in compliance with the record keeping requirements. b. the authenticity of origin and integrity of content of the Tax Invoice should be guaranteed. Cabinet Decision No. 52 of 2017 and its amendments – As published by the Ministry of Finance 52 9. Where a Recipient agrees to raise a Tax Invoice on behalf of a Registrant Supplier in respect of a supply of Goods or Services, that document shall be treated as if it had been issued by the supplier if the following conditions are met: a. The Recipient of the Goods or Services is a Registrant. b. The supplier and the Recipient agree in writing that the supplier shall not issue a Tax Invoice in respect of any supply to which this Clause applies. c. The Tax Invoice shall contain the particulars required under Clause 1 of this Article. d. The words “Tax Invoice raised by buyer” are clearly displayed on the Tax Invoice. 10. Where a Tax Invoice is issued pursuant to Clause 9 of this Article, any invoice issued by the Supplier in respect of that supply shall be deemed not to be a Tax Invoice. 11. Where an agent who is a Registrant makes a supply of Goods or Services for and on behalf of the principal of that agent, that agent may issue a Tax Invoice in relation to that supply as if that agent had made the supply, provided that the principal shall not issue a Tax Invoice, subject to: a. the agent retaining sufficient records in such a manner as to determine the name, address and Tax Registration Number of the principal supplier, and b. the principal supplier retaining sufficient records in such a manner as to determine the name, address and Tax Registration Number of the agent. 12. Where the Supply of Goods or Services is considered as supplied in an Implementing State, the Registrant must include the following additional particulars in the document issued: a. the tax registration number of the Recipient of Goods or Recipient of Services issued to him by the competent authority of the Implementing State in which the supply is treated as taking place, b. a statement identifying the supply as between a supplier in the State and a Recipient of Goods or Recipient of Services in an Implementing State, and c. any other information specified by the Authority. 13. For the purposes of Clause 2 of Article 67 of the Decree-Law, the Registrant shall issue the Tax Invoice within 14 (fourteen) days from the date of the supply provided for in Article 25 or 26 of the Decree-Law, except in the following cases: a. where the Tax Invoice is issued in accordance with Clause 2 of this Article, the Registrant shall issue the Tax Invoice on the date of supply, b. for the purposes of Clause 6 of this Article, the Registrant shall issue a summary of the Tax Invoice and deliver it to the Recipient of Goods or Recipient of Cabinet Decision No. 52 of 2017 and its amendments – As published by the Ministry of Finance 53 Services within 14 (fourteen) days of the end of the calendar month within which the date of supply occurs for such supplies. c. any other cases specified by the Authority. 14. Where the Authority grants approval under Clause 7 of this Article, such approval may be withdrawn at any time where the Authority considers that the conditions of approval are no longer met. 15. As an exception to Clause 5 of this Article, the Authority may specify the cases in which a Tax Invoice that meets the requirements of Clause 1 of this Article must be issued, even if one of the cases provided for in Clause 5 of this Article applies. 16. Where a Registrant is required to issue a Tax Invoice in the form of an Electronic Invoice pursuant to Clause 5 of Article 65 of the Decree-Law or where the Registrant issues a Tax Invoice in the form of an Electronic Invoice on a voluntary basis, Clauses 2, 3, 5, 7, 8, 15 of this Article and any other Clause as determined in a decision issued by the Minister shall not apply.

Article 67 - Date of Issuance of Tax Invoice30 1. The Registrant shall issue a Tax Invoice within 14 days from the date of supply as stated in Article 25 or Article 26 of this Decree-Law. 2. The Executive Regulation of this Decree-Law shall determine the cases that are subject to periods other than that specified in Clause 1 of this Article, or the cases in which the Tax Invoice shall be issued immediately in accordance with the controls specified therein.

Article 48 - Reverse Charge20 1. If the Taxable Person imports Concerned Goods or Concerned Services for the purposes of his Business, then he shall be treated as making a Taxable Supply to himself, and shall be responsible for accounting for the Due Tax on that Supply and complying with all other Tax obligations arising, with the exception of issuing a Tax Invoice to himself.21 2. As an exception to Clause 1 of this Article, in case the final destination of the Goods when entering the State is another Implementing State, the Taxable Person shall pay the Due Tax on Import of Concerned Goods pursuant to the mechanism specified by the Executive Regulation of this Decree-Law. 3. If a Registrant makes a Taxable Supply in the State to another Registrant of any 19 Article amended as per Federal Decree-Law No. 18 of 2022. 20 Article amended as per Federal Decree-Law No. 18 of 2022. 21 Clause amended as per Federal Decree-Law No. 16 of 2025. Federal Decree-Law No. 8 of 2017 and its amendments – As published by the Ministry of Finance 23 crude or refined oil, unprocessed or processed natural gas, or Pure Hydrocarbons, and the Recipient of these Goods intends to either resell the purchased Goods as crude or refined oil, unprocessed or processed natural gas, or Pure Hydrocarbons, or use these Goods to produce or distribute any form of energy, the following rules shall apply: a. The Registrant making the supply shall not account for Tax on the value of the supply of the Goods referred to in this Clause. b. The Recipient of the Goods shall calculate the Tax on the value of the Goods supplied to him and shall be responsible for all applicable Tax obligations and for calculating the Due Tax in respect of such supplies. 4. The provisions of Clause 3 of this Article shall not apply in any of the following situations: a. Where, before the date of supply, the Recipient of Goods has not provided a written declaration to the supplier that his acquisition of the Goods is for the purpose of resale, or use for production or distribution of any form of energy. b. Where, before the date of supply, the Recipient of Goods has not provided a written declaration to the supplier that he is a Registrant and the supplier has not verified the Tax Registration of the Recipient of Goods by means approved by the Authority based on the data provided in the declaration. c. Where the Taxable Supply would be subject to Tax at the zero rate in accordance with Clause 1 of Article 45 of this Decree-Law. d. Where the Taxable Supply includes a supply of Goods or Services other than the Goods referred to in Clause 3 of this Article. 5. Where a Recipient of Goods of any crude or refined oil, unprocessed or processed natural gas, or Pure Hydrocarbons declares in writing to the supplier that he is a Registrant for the purposes of applying Clause 3 of this Article, the following shall apply: a. The supplier shall not be liable for accounting for the Tax in relation to the supply unless he was aware or supposed to be aware, that the Recipient was not a Registrant at the date of supply. b. The Recipient shall be liable for the calculation of Due Tax in respect of the supply. 6. If the supplier mentioned in Paragraph (a) of Clause 5 of this Article is supposed to be aware that the Recipient of Goods was not registered at the date of supply, the supplier and the Recipient of Goods shall be jointly and severely liable for any Due Tax and relevant penalties in respect of the supply. 7. The Executive Regulation of this Decree-Law shall specify: Federal Decree-Law No. 8 of 2017 and its amendments – As published by the Ministry of Finance 24 a. Conditions and instances where the mechanism in Clause 1 of this Article applies. b. Additional obligations related to record keeping in relation to accounting for Tax according to the mechanism in Clause 1 of this Article. 8. The Cabinet may issue a decision specifying other Goods or Services that are subject to the reverse charge and specify the relevant conditions and provisions.