VAT in the UAE
The UAE introduced Value Added Tax on 1 January 2018 at a standard rate of 5%, administered by the Federal Tax Authority (FTA). Businesses above the mandatory registration threshold must register for VAT, charge it on taxable supplies and file returns.
What a compliant UAE tax invoice needs
- The words "Tax Invoice" clearly shown
- Supplier name, address and Tax Registration Number (TRN)
- Customer name and address (and TRN for B2B)
- A unique sequential invoice number and the issue date
- Description, quantity and unit price of goods/services
- The taxable amount, VAT rate and VAT amount (in AED)
- The gross total payable
A simplified tax invoice may be used for retail/B2C supplies below the threshold set by the FTA.
e-invoicing is coming
The UAE is rolling out a national e-invoicing programme based on a Peppol-style exchange, with a phased mandate expected from 2026. Businesses should plan to issue and report invoices in a structured electronic format. Confirm dates and scope on the Ministry of Finance / FTA websites.
Invoicing on the go
Field sales and distribution teams still have to hand over a proper tax invoice at the point of sale — often offline. Invoice Max Pro works offline-first: build the cart, issue the invoice on the spot, and sync when you reconnect, keeping every document numbered and consistent.
General information, not tax advice — verify current rules with the UAE FTA (tax.gov.ae).