VAT Invoice Format UAE – FTA Tax invoice Format UAE

VAT invoice format UAE is an extremely important task for the all the businesses registered under VAT. All the businesses must follow the VAT invoice format issued by the FTA in order to avoid VAT fines and penalties in UAE.

Businesses must follow the FTA Tax Invoice Format UAE. A VAT invoice must have Tax Registration Number (TRN).

  1. Simplified Tax Invoice

The required contents of a simplified tax invoice will be as follows:

The words “Tax Invoice” clearly displayed on the invoice.
The name, address, and Tax Registration Number (TRN) of the supplier.
The date of issuing the tax invoice.
A description of the goods or services supplied.
The total consideration and the tax amount charged.
At the bottom of the simplified tax invoice, the total consideration is shown (i.e. the total gross value), with a separate line showing the tax included within that value.

2. Full Tax Invoice

In full tax invoice, line items will be shown at the net value.

The required contents of a full tax invoice will be as follows:

Name, address, and TRN of the recipient.
A unique invoice number, must be sequential
Date of Supply, if it is different from the date of issue.
Price per unit, the supplied quantity/volume, rate of tax and the payable amount in AED.
Discount, if applicable.
Payable Net value of Invoice in AED.
Payable Tax Amount in AED.
A further requirement of a full tax invoice is to show the total gross amount payable expressed in AED. As a full tax invoice includes several line items, each shall have the net amount payable (excluding the tax) as well as the tax due. The FTA accepts that a full tax invoice does not need to include gross amounts (i.e. inclusive of tax) for each line item, as the total gross amount payable for the invoice shall be stated.

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