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

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