FTA Tax Invoice Format UAE

Businesses must follow the FTA Tax Invoice Format UAE. A VAT invoice must have a Tax Registration Number (TRN). There are two types of tax invoices:

  • Simplified tax invoice.
  • Full tax invoice.

Simplified Tax Invoice

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

  • The words “Tax Invoice” are 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.

Full Tax Invoice

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.
  • The payable Net value of the Invoice in AED.
  • Payable Tax Amount in AED.

Tax Invoices Currencies

The required contents of a tax invoice issued in foreign currencies will be as follows:

  • the tax amount payable expressed in AED.
  • the exchange rate applied (as per the exchange rates published by the UAE Central Bank on the date of supply).

Rounding on Tax Invoices

Where a tax invoice is required to be issued and the tax chargeable on the supply is calculated as a fraction of a Fils, the value may be rounded to the nearest Fils on a mathematical basis.

Given that the tax amount should be calculated on a line by line basis on a full tax invoice as mentioned above, in practice this means that such rounding, if performed, should also be undertaken on a line by line basis.

By rounding the value on a mathematical basis, it is meant that the tax value stated on the tax invoice should be rounded to the nearest whole Fils (i.e. to 2 decimal places) by applying mathematical logic.

VAT on Discounted Invoices

VAT will be charged on the value which is arrived after considering the discount. VAT will be charged on the prices after giving the discount.

The discount will be allowed to be reduced from the value of supply only if the following conditions which are prescribed in UAE VAT Executive regulations are met:

  • The customer has benefited from the reduction in price.
  • The supplier funded the discount.
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