How to invoice in United Arab Emirates

Tax ID format: 15-digit Tax Registration Number, e.g. 100123456700003.

• 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 for reverse-charge or intra-EU supplies)
• 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, IBAN/account)
• 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

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). A voluntary pilot phase opened in mid-2026, with mandatory B2B and B2G e-invoicing then phased in from 1 January 2027 for businesses with annual revenue of AED 50 million or more, followed by remaining businesses from 1 July 2027 and government entities from 1 October 2027. As of July 2026 there is no live mandatory obligation — only the voluntary pilot.

Invoice Forever can export a structured EN 16931 / Peppol BIS (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 23 July 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.

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.