We would like to bring to your attention that the Federal Tax Authority (FTA) has recently been conducting inspections and issuing fines for non-compliance with the prescribed tax invoice format. Please note that a penalty of AED 2,500 may be imposed for issuing incorrect or incomplete tax invoices.
In this regard, we have summarised the mandatory fields and requirements every valid tax invoice must meet.
What a Valid Full Tax Invoice Must Include?
The FTA has outlined eleven mandatory elements that every full tax invoice must carry. Missing even one of them can trigger a penalty.
Business identification — The words “Tax Invoice” must be clearly and prominently displayed on the document. The supplier’s full name, address, and Tax Registration Number (TRN) are required, as is the buyer’s name, address, and TRN (where the recipient is VAT-registered).
Invoice identification — Each invoice must carry a unique serial number or Tax Identification Number (TIN) that allows it to be identified within your invoice sequence.
Dates — The issuance date is mandatory. If the date of supply differs from the issuance date, both must appear separately on the invoice.
Line-item details — For every good or service supplied, the invoice must show a clear description, quantity or size, unit price in AED, any applicable discount, the VAT rate applied, the taxable value in AED, and the VAT amount in AED.
Totals and tax summary — The invoice must state the total amount excluding VAT, total VAT charged, and total amount including VAT. The exchange rate must also be displayed where applicable.
A Note on Consumer-Facing Pricing
The FTA also reminds businesses that prices advertised to consumers — whether in menus, catalogues, price tags, or promotional materials — must already include VAT. Displaying pre-VAT prices to the public is itself a compliance breach.
For more detailed information you can refer to our article “UAE E-Invoicing 2026: Complete Guide to Guidelines, Mandatory Fields & Choosing an Accredited Service Provider” where we go over the things in detail.
For the official FTA-compliant invoice format and further guidance, visit the Federal Tax Authority’s website at www.tax.gov.ae.
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