UAE Tax Invoice Requirements for E-commerce Sellers in 2026: Required Fields, Simplified Invoices, Credit Notes and Penalties

A UAE tax invoice must carry the words "Tax Invoice", your name, address and Tax Registration Number (TRN), a unique invoice number, the issue date, a description of the goods, and the unit price, quantity, VAT rate and amounts in AED, as of October 2026. If your customer is not VAT-registered, or is registered and the total does not exceed AED 10,000, a shorter simplified tax invoice is enough. This page lists both layouts, the timing rule, credit notes and the penalties.

Who has to issue a UAE tax invoice?

A VAT-registered seller making a taxable supply must issue an original tax invoice and deliver it to the buyer. If you are not registered, you have no TRN to put on a tax invoice, so do not issue one. The Decree-Law adds that anyone who issues a tax invoice for an amount must pay that amount to the FTA as if it were due tax. Writing "VAT" on an invoice before you hold a TRN therefore creates a liability.

If you are not registered yet, read UAE VAT registration for sellers and the TRN definition. You must register once taxable supplies and imports exceed AED 375,000.

On a marketplace, the buyer sees an order confirmation or invoice generated through the platform. Whether that document is a valid UAE tax invoice for your sales, and who must issue it, depends on how the platform is set up for your account. Ask the platform in writing and check that the document shows your TRN and the fields below. Do not assume.

What must a full tax invoice show?

The VAT Executive Regulation lists these particulars for a full tax invoice:

If you price in another currency, the Decree-Law requires the invoice amount to be converted into dirhams at the exchange rate approved by the Central Bank.

When can you issue a simplified tax invoice?

A simplified tax invoice is allowed in two cases: the buyer is not VAT-registered, or the buyer is registered and the consideration does not exceed AED 10,000. It cannot be used where the reverse charge applies. For most consumer sales on your own website, a simplified invoice is enough. Two limits apply: the FTA may specify cases where a full invoice is required anyway, and the simplified-invoice clause does not apply to a registrant that issues tax invoices as electronic invoices under the e-invoicing system, whether required to or by choice. For a business buyer that is registered and spends more than AED 10,000, you need the full layout.

A simplified tax invoice must show only these items:

1. The words "Tax Invoice".
2. Your name, address and TRN.
3. The issue date.
4. A description of the goods or services.
5. The total consideration and the tax amount charged, in AED.

How soon must you issue it?

The Decree-Law requires the invoice within 14 days from the date of supply. The Executive Regulation sets the exceptions:

• A simplified tax invoice is issued on the date of supply.
• A summary invoice covering several supplies to the same buyer in a month is issued within 14 days of the end of that calendar month.
• The FTA may specify other cases.

What about credit notes for returns and refunds?

When you refund or reduce a sale after invoicing, issue a tax credit note. It must show the words "Tax Credit Note", your name, address and TRN, the buyer's details where the buyer is registered, the issue date, the original value, the corrected value, the difference and the tax on that difference in AED, a short reason, and details that identify the original supply. The Decree-Law requires the credit note within 14 days of the event that reduced the tax, and treats the tax stated on it as a reduction of your output tax. For how that flows into your return, see UAE VAT return filing.

Can you issue invoices electronically?

Yes. The regulation allows an electronic tax invoice if you can store a copy securely and guarantee the authenticity of its origin and the integrity of its content. A PDF emailed to the buyer is not the same thing as the UAE's mandatory e-invoicing system. The Decree-Law says registrants that are subject to the Electronic Invoicing System must issue and send invoices in electronic form through that system. Who is subject and from when is covered in UAE e-invoicing for online sellers.

Special cases that affect online sellers

• Invoice raised by the buyer. Allowed only if both sides are registered, you agree in writing that you will not issue one, and the document says "Tax Invoice raised by buyer".
• Agents. A registered agent selling for a principal may issue the invoice as if it made the supply, and then the principal must not issue one.
• Wholly zero-rated supplies. No tax invoice is required if you hold sufficient records of the supply.
• Delivery and COD fees. These are part of what you invoice; see VAT on COD and delivery charges.

What are the penalties?

These are from the FTA's penalty decision, whose VAT table carries a footnote that it was amended with effect from 14 April 2026. Check the current FTA text before you rely on a figure.

FAQ

Does my online store need to show prices including VAT? Yes. Failure to display prices inclusive of tax carries a penalty of AED 5,000 under the FTA penalty table, so consumer-facing prices should include the 5% VAT.

Does a simplified tax invoice need the buyer's name? No. The simplified layout lists only the title, your name, address and TRN, the issue date, a description and the total consideration and tax in AED. The buyer's name is not a required field.

Can I issue invoices in English only? The regulation lists the required fields and does not state a language rule. The FTA penalty table fines a failure to give the FTA data and records in Arabic when it asks, at AED 5,000, so be ready to supply Arabic copies on request.

What happens if I forget the TRN on an invoice? The document does not meet the required layout, so treat it as a tax invoice that was not properly issued. Reissue a correct one, keep both copies, and ask your tax agent whether the AED 2,500 penalty for not issuing a tax invoice could apply.

Do I invoice VAT on an order shipped outside the UAE? Exports can be zero-rated if the conditions are met, and a wholly zero-rated supply may not need a tax invoice if sufficient records exist. Check the zero-rating conditions with a tax agent first.

Is the marketplace order receipt my tax invoice? Not automatically. The regulation sets the fields a tax invoice must show, so check the document your marketplace gives the buyer against the tables above, and ask the platform in writing who issues the tax invoice for your account. Failing to keep required records is fined AED 10,000 per violation.

Can I issue one invoice for many orders in a month? Yes, a summary invoice is allowed for several supplies to the same buyer, issued within 14 days of the end of the month.

This is general information, not tax or legal advice. Confirm your position with the Federal Tax Authority or a registered tax agent.

What to do next

Print a sample invoice from your own system and tick it against the two tables above, then test how a return is credited. If the same marketplace data feeds your accounting, fix the template once and it carries to every order. For managed marketplace operations, Blooprint, an Amazon SPN verified partner, runs Amazon.ae account management and noon account management.