A Tax Invoice shall contain all of the following particulars:

  1. The words “Tax Invoice” clearly displayed on the invoice.
  2. The name, address, and Tax Registration Number of the Registrant making the supply.
  3. The name, address, and Tax Registration Number of the Recipient where he is a Registrant.
  4. 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.
  5. The date of issuing the Tax Invoice.
  6. The date of supply if different from the date the Tax Invoice was issued.
  7. A description of the Goods or Services supplied.
  8. For each Good or Service, the unit price, the quantity or volume supplied, the rate of Tax and the amount payable expressed in AED.
  9. The amount of any discount offered.
  10. The gross amount payable expressed in AED.
  11. The Tax amount payable expressed in AED together with the rate of exchange applied where the currency is converted from a currency other than the UAE dirham.
  12. Where the invoice relates to a supply under which the Recipient of Goods or Recipient of Services is required to account for Tax, a statement that the Recipient is required to account for Tax, and a reference to the relevant provision of the Decree-Law.