UAE Simplified Invoices

The Regulations prescribe that a simplified tax invoice may be issued where the recipient of goods or services is not registered or where the recipient of goods or services is registered but the consideration for the supply does not exceed AED

10,000.

In such cases, a simplified invoice may be issued showing the following: (Art.

59(2)(5) of the Regulations).

  • The words ‘tax invoice’ are clearly displayed on the invoice
  • The supplier’s name, address and Tax Registration Number
  • The date when the tax invoice is issued
  • There must also be a description sufficient to identify the goods or services

         being supplied

  • The total consideration and the tax amount charged.

In certain circumstances and on application to THE AUTHORITY, where there are sufficient records to establish the type of supply being made and it would be impractical for a tax invoice to be issued by the taxable person, THE AUTHORITY may determine that some or all of the particulars required on either a tax invoice or simplified invoice are not required or that a tax invoice does not require to be issued at all. (Art. 59(7) of the Regulations)

THE AUTHORITY has issued a Decision on “Tax Invoices” (Decision No. 3 of 2018 on Tax Invoices). Where a Registrant makes a supply to another Person and such supply necessitated the issuance of a tax invoice or credit note, such tax invoice or credit note may not include the physical address of the recipient of goods or recipient of services where the mailing address was included on the tax invoice.

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