Download Checklist for a Tax Invoice under VAT in UAE

Checklist for a Tax Invoice under VAT in UAE (Downloadable)

Every Tax Invoice issued by registered businesses under VAT has to contain certain mandatory details. This checklist will be useful for all registered suppliers to issue accurate and VAT compliant Tax Invoices. This will also be useful for registered recipients of supply to ensure that the Tax Invoices received are complete for input Tax recovery.

1 The words ‘Tax Invoice’ should be clearly displayed 9 Amount of discount given, if any
2 Name, address and TRN of the supplier 10 The gross amount payable in AED
3 Name, address and TRN of the recipient 11 Where the currency is converted from a currency other than UAE Dirham, the Tax amount payable in AED along with the rate of exchange applied should be given
4 A sequential Tax Invoice number or a unique number which enables identification of the Tax Invoice and the order of the Tax Invoice in any sequence of invoices 12 Where the invoice relates to a supply for which the recipient is required to pay tax, a statement that the recipient should account for the tax under Article 48 of the Decree Law, should be given
5 Date of issuing the Tax Invoice 13 Where the supply is to another GCC VAT implementing State, the following details are required:
  • a.The TRN of the recipient in the other state
  • b.A statement identifying the supply as between UAE and the VAT implementing State
6 Date of supply, if different from the date of issue of the Tax Invoice 14 Where the supply is a wholly zero rated supply, a Tax Invoice is not required to be issued, if there are or will be sufficient records to establish the particulars of the supply.
7 Description of the goods or services supplied 15 A Tax Invoice can be issued by electronic means provided:
  • a.The supplier should be capable of securely storing a copy of the electronic Tax Invoice according to the record keeping requirements
  • b.The authenticity of origin and integrity of content of the electronic Tax Invoice should be guaranteed.
8 For each good or service, the unit price, quantity or volume supplied, rate of tax and amount payable in AED should be given    

You can download this checklist (pdf file) and start using it right away! Download

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