Full tax invoice or simplified — which one should I actually be issuing?

A full tax invoice must contain: the words "Tax Invoice," the supplier's name, address, and 15-digit Tax Registration Number, the customer's name, address, and TRN if registered, a unique sequential invoice number, the issue date and the date of supply if different, an itemized description of each line with unit price, quantity, and the VAT rate applied, any discount amount, the subtotal excluding VAT, the VAT amount, and the total including VAT — all stated in UAE dirhams — plus an explicit reverse charge statement where that applies to the supply.

A simplified invoice is permitted in only two situations: when the supply to a VAT-registered customer is AED 10,000 or less, or when the customer isn't VAT-registered at all, regardless of value. Its required content is much lighter — the words "Tax Invoice," the supplier's name, address, and TRN, the issue date, a description of the goods or services, and the total price inclusive of VAT, with no line-by-line breakdown and no need for customer details. Getting the wrong format can flag an audit finding even if the total value charged was correct. RASEEKH reviews your invoicing templates to make sure the right format is used for every type of sale.