As per the FTA, there will be two sorts of invoices for VAT in the UAE:

• Supply for not as much as the predetermined sum will be considered to keep up a simplified VAT receipt – particularly for supermarkets and retail industry.
• In any case, supply for more than the predefined sum should make a definite receipt.

The VAT invoice for supply less than the specified amount should consider the below:

• Tax invoice in a prominent address
• Name, address & TRN of the supplier
• Date of issue
• Goods or services description
• Total amount payable
• Total chargeable VAT

The VAT invoice for supplies above than the specified amount should consider the below:

• “tax invoice” in a conspicuous place
• Name, address & TRN of supplier/provider            
• Name, address & TRN of recipient (where they are a registrant)
• A sequential or unique identifying number
• Date of issue
• Date of supply if different to the date of issue
• Goods or services description
• Unit price, quantity or volume supplied, rate of tax and amount payable in AED
• Value of any discount offered
• Gross value payable in AED
• Tax amount payable in AED
• Statement relating to reverse charge if applicable