A valid UAE tax invoice must include all of the following: supplier's full name and address, supplier's Tax Registration Number (TRN), customer's name and address, sequential invoice number, invoice date, date of supply (if different from invoice date), description, quantity, and unit price of each item, total amount excluding VAT, applicable VAT rate (5% or 0%), VAT amount stated separately, and total amount payable including VAT. Missing any of these elements renders the invoice non-compliant — the customer cannot use it to reclaim input VAT, and the supplier may face an FTA penalty.
Watch out: A common UAE error: issuing a 'tax invoice' that lists a total VAT amount but does not show the VAT amount line-by-line against each individual supply. This does not meet FTA requirements.
See also: Invoice, Tax Registration Number (TRN), Input VAT, Output VAT
