How to invoice in United Arab Emirates
A UAE tax invoice must be headed "Tax Invoice" and show your business name, address and 15-digit TRN, a unique sequential invoice number, the issue date, a line-item breakdown, and VAT charged at the standard 5% rate. For a B2B supply above AED 10,000 you must also show the customer's name, address and TRN. State amounts in AED — if you bill in another currency, show the AED equivalent and the exchange rate used.
| United Arab Emirates at a glance | Detail |
|---|---|
| Currency | AED (AED) |
| Standard VAT | 5% |
| Tax ID | TRN |
| Paper size | A4 |
| Typical terms | Net 30 |
| E-invoicing | Announced |
Tax ID format: 15-digit Tax Registration Number, e.g. 100123456700003.
What Emirati invoices must include
- The word “Invoice” and a unique, sequential invoice number
- The issue date (and the supply date if it differs)
- Your business name, address and TRN
- The client's name and address (and their TRN where the local rules require it)
- A clear description and quantity for each line
- The net amount per VAT rate, the rate(s) applied and the VAT amount
- The total payable, in AED
- Payment terms, the due date and how to pay (bank name and account number or IBAN)
- The heading "Tax Invoice"
- Customer TRN (required for B2B supplies over AED 10,000)
- AED equivalent and exchange rate if billed in a foreign currency
- Date of supply if different from the invoice date
VAT & reverse charge
For cross-border work, the right wording matters. Invoice Forever offers ready-made Emirati VAT notes such as:
- VAT charged at 5% under UAE Federal Decree-Law No. 8 of 2017 on Value Added Tax.
- Reverse charge applies - VAT to be accounted for by the recipient under Article 48 of the UAE VAT Law.
- Zero-rated export of goods/services under Article 45 - VAT charged at 0%.
E-invoicing in United Arab Emirates
The UAE e-invoicing programme uses a decentralised 5-corner (DCTCE) model built on OpenPeppol, with invoices exchanged as PINT AE XML through Ministry-Accredited Service Providers (ASPs), under Ministerial Decisions No. 243 and No. 244 of 2025. A pilot and voluntary adoption started on 1 July 2026. Mandatory B2B and B2G e-invoicing applies from 1 January 2027 for businesses with annual revenue of AED 50 million or more, who must appoint an ASP by 30 October 2026 (extended on 10 May 2026 from 31 July 2026); from 1 July 2027 for other businesses (ASP by 31 March 2027); and from 1 October 2027 for government entities (ASP by 31 March 2027). B2C transactions are outside the current scope. No mandatory obligation applies before 1 January 2027.
Invoice Forever can export a structured EN 16931 (UBL) e-invoice alongside the PDF (beta) — the format most of these mandates are built on. You still send it via your own access point, and some countries require their own national format.
Verified 11 September 2026 against the source. E-invoicing rules are changing quickly, so always confirm the current position with the Federal Tax Authority (FTA) before you rely on it. This page is general guidance, not tax advice.
Payment terms in United Arab Emirates
Net 30 is a common default for UAE B2B work, though larger corporates and government buyers often run on 45-60 day terms; smaller trades and one-off jobs are frequently invoiced due on receipt.
Questions about invoicing in United Arab Emirates
The standard VAT rate is 5%. Certain supplies (such as exports and some international services) are zero-rated, while others are exempt. VAT registration is mandatory once taxable turnover exceeds AED 375,000, and voluntary from AED 187,500.
Yes. Once VAT-registered, your 15-digit Tax Registration Number (TRN) must appear on every tax invoice and credit note. For B2B supplies over AED 10,000 you must also show the customer's TRN alongside their name and address.
Not yet. A voluntary pilot phase opened on 1 July 2026, but mandatory B2B/B2G e-invoicing via the PINT AE (Peppol) format and a Ministry-Accredited Service Provider only begins 1 January 2027 for businesses with annual revenue of AED 50 million or more, then 1 July 2027 for remaining businesses and 1 October 2027 for government entities. Businesses with revenue of AED 50 million or more must appoint an Accredited Service Provider by 30 October 2026. Until your phase applies, a standard PDF tax invoice is compliant.
Make an invoice for United Arab Emirates, free.
AED and 5% VAT already set, on A4 paper. No signup, no watermark.