As per the FTA, there will be two sorts of invoices for VAT in the UAE:
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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.
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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:
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Tax invoice in a prominent address
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Name, address & TRN of the supplier
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Date of issue
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Goods or services description
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Total amount payable
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Total chargeable VAT
The VAT invoice for supplies above than the specified amount should consider the below:
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“tax invoice” in a conspicuous place
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Name, address & TRN of supplier/provider
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Name, address & TRN of recipient (where they are a registrant)
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A sequential or unique identifying number
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Date of issue
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Date of supply if different to the date of issue
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Goods or services description
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Unit price, quantity or volume supplied, rate of tax and amount payable in AED
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Value of any discount offered
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Gross value payable in AED
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Tax amount payable in AED
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Statement relating to reverse charge if applicable
