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Contents of UAE VAT Tax Invoice As Per the Guidelines of FTA

Contents of UAE VAT Tax Invoice As Per the Guidelines of FTA

According to the guidelines issued by Federal Tax Authority (FTA) in relation to the contents of UAE VAT Tax Invoice, there are two types of Tax Invoice:

  1. Simple VAT Invoice.
  2. Detailed VAT Invoice.

Simple VAT Invoice will be for supply less than the specified amount.

It is issued in the case when the customers are retail consumers and don’t need to provide a VAT number.

This type of invoice is for supermarket and other retail industry.

Detailed VAT Invoice will be for supply more than the specified amount.

It is issued in the case when a registered business supplies to another registered user.

This type of invoice is for wholesalers and traders dealing in bigger quantities.

To download the Federal Decree-Law No. (8) of 2017 on Value Added Tax click on the link below:

Federal Decree-Law No. (8) of 2017 on Value Added Tax

Contents of UAE VAT Tax Invoice

1. Simple VAT Invoice

A simple VAT Invoice must the word “Tax Invoice” at a prominent place.

It must consist the details of the supplier. Name, Address and Tax Registration Number (VAT Number).

In addition to the above, it must contain, Date of issue of the tax invoice.

The complete description of goods supplied must be included.

Apart from that, the most important thing a simple VAT invoice must have is the Total Amount Payable and Total VAT Chargeable.

2. Detailed VAT Invoice

In addition to the above details that are in simple tax invoice, a detailed VAT Invoice will consist of the following details:

  1. Name, address, and TRN of the recipient.
  2. A unique invoice number
  3. Date of Supply, if it is different from the date of issue.
  4. Price per unit, the supplied quantity/volume, rate of tax and the payable amount in AED.
  5. Discount, if applicable.
  6. Payable Gross value of Invoice in AED.
  7. Payable Tax Amount in AED.
  8. Statement relating to Reverse Charge, if applicable.

See image below for reference:

Contents of UAE VAT Tax Invoice

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This software consists of all the above-mentioned contents of UAE VAT Tax Invoice.

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We thank our readers for liking, sharing and following us on different social media platforms.

If you have any queries please share in the comment section below. I will be more than happy to assist you.

Filed Under: UAE VAT

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About Shabbir Bhimani

I have worked in Excel and like to share functional excel templates at ExcelDataPro.

Comments

  1. vatuae says

    March 20, 2018 at 1:49 pm

    This article is so useful because after the VAt mostly news we don’t know but TAX invoice is important after the VAT registration.

    Reply
    • Fahim Lashkaria says

      March 20, 2018 at 1:54 pm

      Thanks for the compliment. Happy to know it helps our readers. Please share the word about our website with your friends and colleagues on FB, Twitter and other social media. Thanks

      Reply
      • Zia says

        August 21, 2019 at 9:45 am

        can you please let me know about the article for invoice submission time.

        Reply
        • Fahim Lashkaria says

          August 21, 2019 at 11:48 am

          Article 62,63,64 of Cabinet Decision No 52.

          Reply
  2. Swami says

    April 30, 2018 at 12:28 pm

    Is it mandatory to show the rate of VAT, 5%, in the detailed invoice? Or is it alright if only the amount in AED is shown, that is equivalent to 5%.

    In other words, should the 5% rate of VAT be mentioned in some part of the invoice or not necessary.

    Reply
    • Fahim Lashkaria says

      May 1, 2018 at 6:21 am

      According to the guidelines, the % should be shown on the invoice.

      Reply
  3. Naveed says

    May 1, 2018 at 8:51 am

    Hi Sir,

    If i receive an Invoice from Supplier where only the Name and TRN of Our Company is mentioned but there is no Address of our Company.
    Is these type of Invoices are considered to be correct & we able to cliam VAT on such type of Invoices

    Reply
    • Fahim Lashkaria says

      May 4, 2018 at 10:27 am

      Yes, it is acceptable and vat input can be claimed on such invoice.

      Reply
  4. jessica says

    May 12, 2018 at 11:52 am

    1.what the specified amount is ?10,000aed?
    2.what the date of supply mean? the date delivered the goods?

    Reply
    • Fahim Lashkaria says

      May 14, 2018 at 2:42 pm

      1. Didn’t understand what you mean to ask.
      2. Date on which the transaction and movement of goods take place.

      Reply
  5. Maybel says

    May 17, 2018 at 8:48 am

    Our TRN is still in process. We recently purchased a software that cost less than AED 10,000. The supplier refused to provide a tax invoice since we don’t have a TRN yet. They quoted Cabinet Resolution No. (40) of 2017 on Administrative Penalties for Violations of Tax Laws in the UAE, that they must provide CORRECT TAX Invoice, and that is the recipient (customer) must have a TRN. Is that right?

    Reply
    • Fahim Lashkaria says

      May 19, 2018 at 7:30 am

      Depends on your TRN status. When did you apply? what is the delay for? Please take this matter with FTA.
      According to my knowledge, you are not violating the law as the registration is pending from FTA. In this case, if you have failed to reply or respond to any registration queries by FTA then only you break any laws.

      Reply
  6. Krishnanand says

    June 26, 2018 at 4:29 am

    is it customer liability to verify the supplier name in the invoice and supplier name in the Tax Registration certificate is matching for the heavy value purchase more than AED 10,000.

    If it mismatch, what is the solution from customer perspective.

    Reply
    • Fahim Lashkaria says

      June 26, 2018 at 1:48 pm

      1. It is not possible that supplier name in tax invoice and Tax certificate be different. as it is mandatory to conduct business with the same name issued in tax certificate.
      It is the duty of both buyer and seller to check this. upon your request, if he doesn’t do so can be reported to FTA.
      The solution here is simply that the supplier must change the invoice and give another invoice with correct name as on Tax Registration certificate to the customer.

      Reply
  7. Jibran Nasir says

    July 10, 2018 at 9:50 am

    We are using Invoice with previous template and we are using the stamp to mention our TRN on invoice and also using stamp to mention the word TAX INVOICE. Is we are on right track or not.

    Reply
    • Fahim Lashkaria says

      July 10, 2018 at 10:52 am

      According to the ruling, TRN and word Tax Invoice Is mandatory. FTA will accept this or not can’t be said. Well from a general point of view if you have a stationary printed prior to tax implementation and still have some left could be convinceable/acceptable. It is better to use new stationary. Please note the suggestion provided cannot be considered as a legal advice.

      Reply
  8. Aravind says

    July 18, 2018 at 6:11 am

    Hi sir,
    1. If i receive an Invoice from supplier without mentioning Tax Invoice can i accept it,But they have mentioned there TRN number and Vat Amount in that invoice.
    2. If i receive an Tax Invoice Without Mentioning our Company Name & TRN number can i accept these kind of invoices
    In Two cases can i able to claim VAT

    Reply
    • Fahim Lashkaria says

      July 18, 2018 at 7:26 am

      According to the law, TRN and Company name are mandatory.
      1. Here if the supplier’s invoice consists of his TRN number and other mandatory details it might be claimable in Input VAT. This is my understanding. Or else you can ask the supplier to issue the invoice with the word Tax Invoice.
      2. No, you cannot accept such invoices and they will not be claimable for Input VAT.

      Reply
      • John Stephen says

        February 5, 2020 at 12:06 pm

        Hi Sir,
        1. I received some small amount invoices as cash from different suppliers without mentioning our company name and TRN
        Can we claim this amount in Input VAT ?
        2. Is our Company Name & TRN is mendatory to claim input VAT, while we receiving invoices from suppliers ?
        Kindly advise,
        Thanks,

        Reply
        • Fahim Lashkaria says

          February 5, 2020 at 4:20 pm

          Up to AED 10,000 TRN not required

          Reply
  9. Abishek Ananth says

    July 18, 2018 at 6:36 am

    Hi,
    I understand all invoices must have the word Tax Invoice mentioned.
    However in our case, our invoice also doubles as a Delivery Note.
    So our Invoice says “TAX INVOICE cum DELIVERY NOTE”.
    Is this in compliance with the Law?
    Thanks.

    Reply
    • Fahim Lashkaria says

      July 18, 2018 at 7:22 am

      As the invoice has the word Tax Invoice it will suffice. It complies with the law.

      Reply
  10. Aravind says

    July 18, 2018 at 7:41 am

    Hi sir,
    1. If i receive an Invoice from a supplier without mentioning Tax Invoice but they mentioned there TRN number and VAT details, can i accept it.
    2. Can i accept an Tax Invoice with another company billing address instead of our company billing address
    In the two cases can i able to claim VAT on it.

    Reply
    • Fahim Lashkaria says

      July 18, 2018 at 7:43 am

      Already replied to your previous comment dear.

      Reply
  11. Krishnanand says

    July 18, 2018 at 8:12 am

    My foreign supplier provided invoice with uae VAT charges for workshop conducted in uae. He has provided uae tax registration certificate also
    Is that right. Can we pay input vat to supplier or reverse VAT should be considered .

    Please clarify urgently

    Reply
  12. Hussain says

    July 24, 2018 at 7:43 am

    Dear Sir
    Hope you are doing well.
    Currently our invoice format is like
    Sub Amount 100
    Discount (5)
    VAT 4.75
    Total Amount 99.75
    Is that correct?
    Please advice

    Reply
    • Fahim Lashkaria says

      July 24, 2018 at 4:18 pm

      Hi Hussain, I am unable to understand what is your query. You want to ask about the discount, you want to ask about Totals or you want to ask about invoice format. Please elaborate your query in detail.

      Reply
  13. Hussain says

    July 24, 2018 at 8:03 am

    Dear Sir,
    Hope you are doing well.
    This is our invoice format is like
    Sub Total 100
    Discount (5)
    VAT 4.75
    Total 99.75
    So, kindly advice is this correct?

    Regards
    Hussain

    Reply
    • Fahim Lashkaria says

      July 24, 2018 at 4:15 pm

      According to best of my knowledge, The way you said is right and must be acceptable by FTA in the case of single commodity supply. When it comes to multiple commodities whose tax rates differ then The following template would the exact match:
      https://exceldatapro.com/uae-vat-multiple-tax-invoice/
      According to the ruling for the VAT invoice, each line must show line total.

      Reply
  14. Sam says

    August 1, 2018 at 10:30 am

    Need to check as we have monthly VAT returns one of our customer has given a 28.06.2018 back dated invoice we received the material in month of july ie is on 18.07.2018 and our stores issued the good in receipt on 28th july the papers got delay from their end and this time we had filled our VAT for june month on 20th july as our financial controller was going on leave so she wanted to finish filling so i requested the customer to change the date of invoice to july they are not willing to change how can we claim the vat since it is huge amount .Can we enter the date as July in our records.

    Reply
    • Fahim Lashkaria says

      August 2, 2018 at 7:17 am

      If they change it is good and you can report normally on your next return. But if they do not change, while filing your next return put the same invoice in adjustments. Then you can claim the VAT.

      Reply
  15. loej says

    August 15, 2018 at 9:10 am

    hi sir,

    1.I received tax invoice with trn number of the supplier. but in the tax invoice our trn was not mentioned only the company name.can I claim the input vat?
    2. is it necessary to mentioned the customer name in the tax invoice?

    Reply
  16. loej ahddjdk says

    August 15, 2018 at 9:10 am

    hi sir,

    1.I received tax invoice with trn number of the supplier. but in the tax invoice our trn was not mentioned only the company name.can I claim the input vat?
    2. is it necessary to mentioned the customer name in the tax invoice?

    Reply
    • Fahim Lashkaria says

      August 16, 2018 at 11:22 am

      If the invoice amount is below AED 10,000/- then it is permissible. But if above AED 10,000/- then you have to ask your supplier to send you new invoice with trn.

      Reply
  17. Deenul says

    September 3, 2018 at 3:36 pm

    Dear Sir,

    I received an invoice below 10000AED from supplier.
    Both Our TRN and company name is not mentioned.
    Can we claim?

    Reply
    • Fahim Lashkaria says

      September 4, 2018 at 5:31 am

      What is the commodity? Are the goods purchased for office use or for sale?

      Reply
      • Deenul says

        September 4, 2018 at 6:13 am

        Dear Sir,

        Thanks for the reply.

        In same case,
        Some goods purchased are tools & equipments.
        Some are raw materials for manufacture.
        Some are for official purpose. Expenses like Stationery & pantry items

        Reply
        • Fahim Lashkaria says

          September 5, 2018 at 2:51 am

          Input can be claimed.

          Reply
  18. Anna says

    September 18, 2018 at 5:53 am

    Sir,

    Our Tax Invoice is in Euro currency. Do we need to convert the Total Amount of our Invoice in Euro to Dirhams eventhough it is zero rated VAT since we are in a designated Freezone ? Or it is only required if the Tax Invoice is vatable by 5%

    Reply
    • Fahim Lashkaria says

      September 18, 2018 at 7:54 am

      If you are in the designated zone and deal in imports and sales to the mainland then you need to convert. But for reporting in accounts you need to convert it to AED in in books of accounting.

      Reply
      • Anna says

        September 18, 2018 at 9:22 am

        Thank you sir, what if it is for foreign costumer and it is for service and zero rated tax, do we need to convert the amount in Dirhams even no VAT applicable?

        Reply
        • Fahim Lashkaria says

          September 19, 2018 at 6:59 am

          If it is for a foreign customer then you can put only euros, but again you will have to maintain another copy for accounting purpose. A better solution to it will be multi-currency invoice which has both euros and aed in one.

          Reply
  19. Arsalan Hashmi says

    September 26, 2018 at 10:32 am

    Hi Mr. Fahim,

    I have two queries for VAT purpose.

    1. Regarding Inter companies transactions, if company ABC (supplier) issued Tax Invoice to company XYZ (client) with two dates (Date of Supply is 30.06.2018 and Issue Date is 05.07.2018), so which date XYZ should use to book Invoice as per Tax Point?

    2. Regarding passenger transport, can they charge VAT to client.?

    Reply
    • Fahim Lashkaria says

      September 27, 2018 at 3:02 am

      1. Supply date
      2. IF it is a govt. passenger transport they cannot. But if it is private they can charge.

      Reply
  20. Ilse says

    October 12, 2018 at 12:11 pm

    Dear sir,

    I issued invoice in USD and used the conversion rate to convert the amount from USD to AED. is this invoice still okay as long as I mentioned the tax base and tax amount in AED in the tax invoice? I charged the client for the work I did for them in USD.

    Reply
    • Fahim Lashkaria says

      October 14, 2018 at 2:27 pm

      According to the rules, conversion rate and both currencies must be displayed on the invoice.

      Reply
  21. Jeff says

    November 28, 2018 at 1:11 pm

    Hi Mr. Fahim,

    I have Tax Invoices with handwritten Customer name and VAT no., Will my claim on input vat be valid? or only electronically generated tax invoices are claimable?

    Reply
    • Fahim Lashkaria says

      November 29, 2018 at 11:30 am

      Handwritten isn’t acceptable;e. Your claim will be declined.

      Reply
  22. Rose says

    January 20, 2019 at 3:55 pm

    Hi sir,

    If we are issuing invoice to a sovereign entity company and not vatable. Do we still need to put 5% VAT on our services as the sovereign company are using our name and address on their company, which is base in Dubai?

    Reply
    • Fahim Lashkaria says

      January 21, 2019 at 12:14 pm

      please define what do you mean by sovereign company?

      Reply
  23. George says

    February 19, 2019 at 12:47 am

    If a UAE based company is buying goods from a foreign company, who has a stock holding in the UAE with a valid VAT registration. Is it mandatory for the foreign company to stamp and sign the invoice that will be submitted to the UAE (buyer) company. Is an email invoice without stamp and sign considered invalid?

    Reply
  24. George says

    February 19, 2019 at 12:48 am

    If a UAE based company is buying goods from a foreign company, who has a stock holding in the UAE with a valid VAT registration. Is it mandatory for the foreign company to stamp and sign the invoice that will be submitted to the UAE (buyer) company. Is an email invoice without stamp and sign considered invalid?..

    Reply
    • Fahim Lashkaria says

      February 21, 2019 at 1:56 pm

      The seller needs to mention this note on his website that “this is a system generated invoice copy and doesn’t require a signature.” But again if in any case the buyer is a defaulter and cannot pay the amount. the court will demand a signed copy or documents to support the claim.

      Reply
  25. Faheem says

    February 28, 2019 at 11:56 am

    I a got a loan from main company based in Canada then i got installment invoice in the M/o Feb-2019 & invoice date 05/12/2018 so when i booked this invoice?

    2. If document serial number not in order so what is effect & penalty? Suppose doc 45 dated 2-219 & 48 date 01-01-19?

    Reply
    • Fahim Lashkaria says

      February 28, 2019 at 3:53 pm

      Report it in current VAT Return. No penalty is there. Keep the documents in-case any query is raised by the FTA.

      Reply
  26. Kirei says

    March 11, 2019 at 5:34 pm

    Hi, I just want to ask. We have paid a supplier sometime in February 2019 and the tax invoice have only been generated today, March 11, 2019 meaning we cannot include in our vat filing for the period Dec2018-Feb2019. Can I know if it is possible to claim the vat in the next vat filing (Mar 2019-May 2019) knowing that the payment date was in February 2019? Does it have an effect? Thanks!

    Reply
    • Fahim Lashkaria says

      March 13, 2019 at 1:27 pm

      As per the accounting rules, the transaction is considered only when the invoice is made even though the goods supplied are prior or after the invoice. Thus, you cannot report this invoice in the first period of Dec-18 to Feb-19.
      As you said that the payment was received in Feb-19 and the invoice was made later on then you need to issue the invoice at a backdate prior to receipt of payment and report that invoice in VAT return of Mar-19 to May-19 with voluntary disclosure.

      Reply
  27. Abdul says

    April 13, 2019 at 3:17 pm

    Dear Sir, Just wanted to ask on the serial no of invoicing, we are making the invoice in 3 parts to ( for example 1511/1 & the second invoice will be 1511/2) our customer and the serial no not be in sequence, is there an mandatory criteria,

    Reply
    • Fahim Lashkaria says

      April 24, 2019 at 6:02 pm

      According to the law, it is mandatory to maintain the sequence. What I could understand from your query is you issued the invoice to your client in 3 parts.
      1511/1
      1511/2
      And then you issued 1511/5.

      This practice can get your accounting in trouble and you yourself won’t be able to identify any loop in the system.

      Rather I would suggest that you issue invoice in general sequence to your client like; the first invoice is 1511 and then you issue other 5 invoices to other clients and then again 1517 to your same client.

      Reply
  28. shamseer v v says

    May 7, 2019 at 11:58 am

    Hello sir
    joined as an accountant in an interior designing company recently,
    while checking the past data, i have found
    1. Serial number not in chronological order
    2. they have accounted Delivery note and Tax invoices together (Excess claim of input)
    3.some invoices are not accounted
    i am rectifiying the data from begining onwards,
    should i disclose voluntarily to FTA

    Reply
    • Fahim Lashkaria says

      May 8, 2019 at 12:11 pm

      Shamseer, I would suggest first check all the data. then see how much is the difference between excess input claimed and bills not accounted. Then with the exact difference of excess claimed and bills not accounted, you can make a voluntary disclosure.

      Reply
  29. shamseer v v says

    May 11, 2019 at 3:26 pm

    DEAR SIR,
    We have raised an invoice for 250000 AED, including tax to a company in april 2018. but we received only 75000 as advance, no payment there after,
    almost one year over now, can we claim for tax reversal to FTA in next return.
    no response from the counter party

    Reply
  30. sijithkumar says

    June 20, 2019 at 12:17 pm

    sir , just need some clarification regarding tax invoice. thus company stamp and signature must be in the invoice? can we claim input tax without this things?

    Thank you.

    Reply
    • Fahim Lashkaria says

      June 20, 2019 at 12:50 pm

      No, you cannot claim input except petrol bills as per the clarification from FTA.

      Reply
  31. Lea Villaroel says

    June 27, 2019 at 6:21 pm

    Hi, we are in a designated zone in UAE and we sold goods to Mainland, which passed thru the Customs portal of the importer of the goods. I believe they would pay the import VAT on that and consequently claim the input VAT under RCM. On our part, I would like to verify if we have to report in the VAT 201 form such sale, and if yes, which box should we encode it to? Appreciate the clarification. Thank you.

    Reply
    • Fahim Lashkaria says

      June 28, 2019 at 9:58 am

      Hi Lea, As mentioned by you, you sold goods in the designated zone to the seller, no vat was collected. He pays vat on imports and collects the goods. Later he claims RCM. You haven’t made any VAT sales, then there is no need for reporting it in VAT Return Form 201.

      Reply
      • Lea Villaroel says

        June 29, 2019 at 12:04 pm

        Hi, thanks for your reply. Just for further clarification. If we have sold goods to outside GCC (and we are in designated zone in UAE), should we report it in VAT 201 form? If yes, which box should it be encoded?

        Reply
        • Fahim Lashkaria says

          July 1, 2019 at 11:49 am

          What is Form 201 under UAE VAT? The type of transaction you have mentioned is export from the designated area. thus won’t be reported. For further clarification, you can write to the FTA.

          Reply
          • Lea Villaroel says

            September 19, 2019 at 1:05 pm

            Hi Sir, I would like to raise another concern relating to our sale from freezone to mainland and sale price includes VAT. The client paid advance payment and item will be delivered 3 months after, as we will import it from outside gcc. Upon importation, we will arrange customs papers and will export it to client, and thus, it will be reflected in their FTA portal for the VAT.

            My question is this, since we received the advance payment and our VAT reporting is due this month, should we report the VAT on this?

          • Fahim Lashkaria says

            September 19, 2019 at 5:40 pm

            When you received the amount you might have issued a receipt of the same. If this receipt is issued then the amount is payable in this tax return. If you have not issued and will directly issue the invoice you report in that tax return.

            One thing I wasn’t able to understand if the purchase is from outside and the goods are not entering UAE borders, as you said from customs it will be directly sent to the client then this transaction is out of the scope of VAT. I think you people need to consult some local tax agent that can better guide you the process.

  32. Rhina Pilar says

    July 21, 2019 at 2:25 pm

    Dear Sir,

    Good Day to you!

    Just want some clarification regarding Simple Vat Invoice. We are buying some goods from retailers amounting to below 10,000.00. The company name where I a working and TRN number are not mentioned. Can we claim vat?

    Appreciate your response.

    Thanks and regards,
    Rhina

    Reply
    • Fahim Lashkaria says

      July 22, 2019 at 12:22 pm

      Hi Rhina,
      If the purchase is below AED 10,000 then you can claim input without TRN.

      Reply
  33. ANVAR says

    September 4, 2019 at 2:04 pm

    we got invoice from supplier on 20 aug,19 but got TRN ON 29 AUG.. Supplier told cant change date but can add trn no. It is above 10000. How can we claim.

    Reply
    • Fahim Lashkaria says

      September 4, 2019 at 3:48 pm

      You can claim if the invoice date is after the issue date of trn number. Before that not possible.

      Reply
  34. Siby says

    September 4, 2019 at 6:42 pm

    Hi,

    We received an invoice from Etisalat for supply of mobile phones.
    The invoice shows line by line VAT% (5%) but does not show line by line VAT value. However the total amount is shown below and total VAT payable.

    Can I accept this as valid Tax invoice & claim input tax ?

    Pls advice

    Reply
    • Fahim Lashkaria says

      September 5, 2019 at 12:25 pm

      It is acceptable. It is not necessary to have the line totals. Etisalat is a govt. run organization and thus they cannot make any such mistake which is not according to the rules. Each Etisalat branch follows the same structure of billing.

      Reply
  35. manu says

    September 7, 2019 at 4:24 pm

    hello sir

    our company is a construction and Electromechanical maintenance based company.
    we had make our one client invoice at date 26-12-18 .but we didn’t vat filling yet because we are not sure they would be clear the payment or not
    now payment is received 18/5/19. can we now vat filling this period may to july 2019.
    most of clilent pay very deleye
    so should we output vat filling according to invoice date or after receiving the amount

    Reply
    • Fahim Lashkaria says

      September 12, 2019 at 11:18 am

      Non-payment is not a reason you shouldn’t be filing vat return. Payment comes or not you are supposed to file the invoice in VAT Return. Now you can settle the invoice in two ways:
      1. Show this invoice with a voluntary declaration in the current VAT return. Best and legal option.
      2. Issue a new invoice of nearby date and report in current vat return.

      Reply
  36. manu says

    September 12, 2019 at 12:19 pm

    Thanks sir
    one more question related to my previous question is that can we make tax proforma invoice first . and when payment received after can we make the final tax invoice. so we can’t return the tax according to proforma invoice ??? itn’t right way or not ??

    Reply
    • Fahim Lashkaria says

      September 12, 2019 at 12:36 pm

      If it is a proforma invoice for the purpose of proof of sale then it is OK. check the legal requirements with FTA for this.

      Reply
  37. Tufail Akhtar says

    September 18, 2019 at 3:17 pm

    Salam Alikum,
    Mr. Fahim,

    I am running my own restaurant and I have daily purchases of food items for different supermarket, my supplier gave me a printed tax invoice without my restaurant name and TRN. can I claim input tax as the tax invoice not showing any evidence that this tax invoice is issued in the name of the restaurant.

    Reply
    • Fahim Lashkaria says

      September 18, 2019 at 3:59 pm

      The rule says that it should contain a TRN number. But exceptions have been given for petrol and grocery bills below AED 10000. Better to avoid this practice just to be on the safer side.

      Reply
      • Noman Ahmed says

        December 20, 2020 at 10:40 am

        Sir Can you give me the link in VAT laws for this below AED 10,000 limits exemptions

        Reply
        • Fahim Lashkaria says

          December 23, 2020 at 12:39 pm

          Cabinet decision No 52 of 2017, Article 59, Point “5” subpoint “b” states the following.
          As an exception to Clause (4) of this Article, the Taxable Person may issue a Tax Invoice that meets the requirements of Clause (2) of this Article in either of the following situations:
          a. Where the Recipient of Goods or Recipient of Services is not a Registrant.
          b. Where the Recipient of Goods or Recipient of Services is a Registrant and the Consideration for the supply does not exceed AED 10,000.

          Search on google for “Cabinet decision No 52 of 2017 of UAE VAT” and it will take you to the government site.

          Reply
  38. manu says

    September 19, 2019 at 10:42 am

    hello sir,
    my question is that
    I had done vat claimed on labour accommodation rent .but now I called to landlord for invoice but now he said the building rent is without vat. he said he didn’t apply any vat on the amount . Now how can I adjust this vat in FTA .
    Now what should I do .
    Please suggest me.

    Reply
    • Fahim Lashkaria says

      September 19, 2019 at 11:43 am

      Voluntary disclosure of the same.

      Reply
  39. manu says

    September 19, 2019 at 2:11 pm

    sir I asked to some person about this issue they told when you click the Voluntary disclosure of the for correction same time you have to pay 3000 drm as penalty

    Reply
    • Fahim Lashkaria says

      September 19, 2019 at 5:35 pm

      If a taxpayer makes an error or omission in a Tax Return, Tax Assessment or Tax Refund application Voluntary Disclosure can be filled. The Federal Tax Authority (FTA) has introduced a VAT voluntary disclosure form 211. It helps the taxable persons to rectify the errors committed while filing their UAE VAT return. This is a basic solution. Now if you don’t want to file leave it. But if they check in audit and find then again you will be paying it.

      Reply
  40. manu says

    September 23, 2019 at 3:03 pm

    Hello sir .
    my question we have two company and this year we have office rent agreement on new company name but we got new company TRN number in june month .but two invoice we already vat claimed by our old one company .now i requested to the owner for change the invoice with old company name .but he told we can not change because agreement is on new company
    in summary
    can I have claimed this input vat by our old company ???

    Reply
    • Fahim Lashkaria says

      September 23, 2019 at 4:03 pm

      Well, being an accountant you must know that the VAT of another company cannot be claimed unless it is in the same group and is a branch of the existing company. You can decide on this point either you can claim VAT on your old company or not.

      Reply
    • manu says

      September 24, 2019 at 5:14 pm

      sir that time I was trying to group tax registration thats reason that i had done office rent exp input vat claimed by our old company. but unfortunately group tax registration is rejected by FTA after that i registered as individual tax i was registered in January 2019 but TRN got in june .
      now whats is the solution of the wrong input .
      what should i do

      Reply
      • Fahim Lashkaria says

        September 25, 2019 at 11:13 am

        Manu, voluntary disclosure with 3000 AED fine.

        If a taxpayer makes an error or omission in a Tax Return, Tax Assessment or Tax Refund application Voluntary Disclosure can be filled. The Federal Tax Authority (FTA) has introduced a VAT voluntary disclosure form 211. It helps the taxable persons to rectify the errors committed while filing their UAE VAT return.

        Reply
  41. Lea Villaroel says

    September 23, 2019 at 5:50 pm

    Hi Sir. We are filing our 2nd VAT return and figures show we are VAT payable. Last quarter, we still have excess VAT for carryover this period. For verification on how to show this excess VAT in our return this period. Thank you.

    Reply
    • Fahim Lashkaria says

      September 23, 2019 at 7:38 pm

      raise the query to FTA for this. They can tell you about the access balance in your VAT.

      Reply
  42. manu says

    September 25, 2019 at 12:21 pm

    Hello sir
    today i have done vat filling submit but by mistake i forgot to click on
    I declare that all information provided is true, accurate and complete to the best of my knowledge and belief.
    now showing voluntary discloser and showing supporting document black
    what should i do now
    and which document is required

    Reply
    • manu says

      September 25, 2019 at 2:34 pm

      My above problem have solve out.
      thank u sir

      Reply
  43. manu says

    September 25, 2019 at 5:05 pm

    My above problem have solve out.
    thank u sir

    Reply
  44. ASIM HAMEED says

    September 29, 2019 at 12:59 pm

    DEAR I AM IN VAT PERIOD 1-6-2019 TO 31-8-2019 BUT I RECEIVED INVOICE FROM SUPPLIER FOR THE DATE OF 2-2-2019 CAN I ENTER VAT INVOICE WITH VAT IF NOT CAN YOU PLEASE LET ME KNOW CAN I ENTER PREVIOUS PERIOD INVOICE WITH CURRENT PERIOD AND UNTIL WHICH PERIOD I CAN ENTER. PLEASE GIVE ANSWER WITH FTA VAT RULES.

    Reply
    • Fahim Lashkaria says

      September 29, 2019 at 1:44 pm

      If you have forgotten to report the bill in previous then you can report with voluntary disclosure. But if you received registration after that date only the bills after that date will be reported.

      Reply
  45. Stephen says

    October 10, 2019 at 11:22 pm

    Dear Fahim,
    We have got a notice of violation due to our restaurant menu not including VAT, A fine was given by inspector(we have problem with english and arabic language communicaiton, so we do not know the requirement for menu). Now we quickly print new menu to include VAT as the inspector required and we want to apply for reconsideration, Could we get the fine waived in Abu Dhabi if we apply for such reconsideration? Thank you in advance.

    Reply
    • Fahim Lashkaria says

      October 11, 2019 at 9:56 am

      Hi Stephen,
      According to UAE VAT LAW:
      Title Nine
      Violations and Penalties
      Article (76)
      Administrative Penalties Assessment
      Without prejudice to the provisions of Federal Law No. (7) of 2017 on Tax Procedures, the Authority shall issue an Administrative Penalty Assessment to the Person and notify the Person of the same within five (5) business days as of the date of issuance in any of the following cases:
      1. Failure by the Taxable Person to display prices inclusive of Tax according to Article (38) of this Decree-Law.
      2. Failure by the Taxable Person to notify the Authority of applying Tax based on the margin according to Article (43) of this Decree-Law.
      3. Failure to comply with the conditions and procedures related to keeping the Goods in a Designated Zone or moving them to another Designated Zone.
      4. Failure by the Taxable Person to issue the Tax invoice or an alternative document when making any Supply.
      5. Failure by the Taxable Person to issue a Tax Credit Note or an alternative document.
      6. Failure by the Taxable Person to comply with the conditions and procedures regarding the issuance of electronic Tax Invoices and electronic Tax Credit Notes.

      There isn’t any clause for the reconsideration of violations in UAE VAT LAW. Hence, you have to pay the penalties. Still to take a chance you can consult any LAW consultant to fight for this if the amount is big enough.

      Reply
      • Stephen says

        October 11, 2019 at 10:31 am

        Dear Fahim,
        Thanks for your reply.
        One more question: Abu dhabi water and electricity company, ADDC issue bills with only our company name and adress, meaning our TRN no is not included in the bill. Is it ok for tax return?
        Thanks

        Reply
        • Fahim Lashkaria says

          October 11, 2019 at 11:39 am

          If it is under AED 10,000/- in general case. Usually, I don’t think that the electricity company issues bills with TRN.

          Reply
  46. Stephen says

    October 11, 2019 at 12:16 pm

    Dear Fahim,
    So, you mean we can use the water bill for tax return purpose?
    THANKS

    Reply
    • Fahim Lashkaria says

      October 12, 2019 at 5:10 pm

      Yes

      Reply
  47. stephen says

    October 12, 2019 at 6:25 pm

    Dear Fahim,
    Thank you very much for your info as you are probalbly the only one who provide such consultancy in UAE, i believe.
    For a restaurant or cafeteria there is tax invoice for each order, so everyday there would be 50 invoices. but it is tough work to scan all those invoices for FTA filling purpose (5 years to keep) . So what is the common way to filing for a restaurant or cafeteria for their daily sales to satisfy FTA inspection if any?.

    Reply
    • Fahim Lashkaria says

      October 14, 2019 at 8:37 am

      Law is law. SO it is mandatory to keep the invoice records for the given period of time. Hence if you are using any software, ask your provider to make such arrangements in the system that you can print the same number bill once again as and when needed or as demanded by FTA.

      Reply
  48. Leidy Villaroel says

    October 17, 2019 at 6:22 pm

    Hi Sir.

    We are a trading company located at Dubai Freezone. If we have an export sale to Lebanon, should we charge them 5% VAT?

    Thanks in advance.

    Reply
    • Fahim Lashkaria says

      October 19, 2019 at 11:00 am

      no. export is out of scope.

      Reply
  49. manu says

    December 16, 2019 at 1:05 pm

    Hello sir
    gud mrng
    sir we have consultant company
    we are taking oversea client commission
    should it also vat payable in dubai
    in short
    overseas income is vat payable in dubai or not ?
    if we are taking without tax or with tax.it is affect in dubai tax law.

    Reply
    • Fahim Lashkaria says

      December 17, 2019 at 3:06 pm

      If the service provided in UAE borders then VAT is applicable

      Reply
  50. Maria says

    December 19, 2019 at 7:00 pm

    Hi Sir,

    Hope you can help me as well, my question is if a dubai based company issued a tax invoice to a sharjah based company for the supplies / service provided, when filing vat return, where should I put the taxable amount, Standard rated supplies in Dubai or Standard rated supplies in Sharjah?

    Reply
    • Fahim Lashkaria says

      December 20, 2019 at 11:16 am

      Dubai

      Reply
  51. Navjot singh says

    December 30, 2019 at 12:33 pm

    Hi sir,

    Hope you are doing good,
    I have a Question regarding debit and credit note.
    our work is regarding labour supply, suppose we submit tax invoice of AED 850,000 and on the time of payment they deduct AED 50,000 because of poor quality work.how we can adjust this deduction in our accounts and how can adjust our suppliers tax invoices who submit Tax invoices to us

    what we have to issue them Credit note or debit note and what is legal procedure to claim deduction vat which we already paid

    Reply
    • Fahim Lashkaria says

      December 31, 2019 at 11:48 am

      Tell your client to issue a credit note to you which will be reported in your accounting and will be adjusted in VAT return as goods/services return. Hence your taxable payable value will decrease by that amount.

      Reply
  52. manu says

    January 21, 2020 at 2:25 pm

    Hi sir,
    Have a good day
    i have a one quary
    can we vat claim it on pos machine and credit cards vat too.
    can it claimable or not ??

    Reply
    • Fahim Lashkaria says

      January 21, 2020 at 5:36 pm

      If you are paying VAT for business purpose then it will be claimed but if not for business purpose and it is used for entertainment then it isi not claimable.

      Reply
      • manu says

        January 22, 2020 at 5:22 pm

        thanks for your support

        Reply
        • Fahim Lashkaria says

          January 23, 2020 at 3:24 pm

          Welcome

          Reply
  53. john says

    February 6, 2020 at 11:02 am

    Good Morning Sir,

    Can we consider Petrol Bills, Car Servicing Bills in Input VAT for claiming refund

    Reply
    • Fahim Lashkaria says

      February 6, 2020 at 1:00 pm

      yes

      Reply
      • John Stephen says

        February 11, 2020 at 4:31 pm

        Good Afternoon Sir,

        If I invoiced on 31st January 2020 (Invoice Date) and received payment on 10th of February 2020 (Payment Received Date) for AED 15,000/-
        For considering VAT, which date should I take for return filing.
        Kindly advise.

        Reply
  54. john says

    February 11, 2020 at 4:28 pm

    Good Afternoon Sir,

    If I invoiced on 31st January 2020 (Invoice Date) and received payment on 10th of February 2020 (Payment Received Date) for AED 15,000/-
    For considering VAT, which date should I take for return filing.
    Kindly advise.

    Reply
  55. John Stephen says

    February 11, 2020 at 4:29 pm

    Good Afternoon Sir,

    If I invoiced on 31st January 2020 (Invoice Date) and received payment on 10th of February 2020 (Payment Received Date) for AED 15,000/-
    For considering VAT, which date should I take for return filing.
    Kindly advise.

    Reply
    • Fahim Lashkaria says

      February 12, 2020 at 5:19 pm

      10th Feb

      Reply
  56. Manu says

    March 4, 2020 at 2:28 pm

    Hi Good Evening,

    our company is a cafeteria and another company is taking cooked oil from us ,so to get the payment from them, they are asking the Tax invoice. So can we issue the tax invoice even its not our activities of business as per trade license? is there any rule not issue tax invoices for any service other than as per business type?

    Please advice.

    Thanks in advance..

    Reply
    • Fahim Lashkaria says

      March 4, 2020 at 6:10 pm

      It is not allowed according to law. As the type of business is not grocery you cannot sell.

      Reply
  57. Sjef van Homelen says

    March 9, 2020 at 8:24 pm

    Good evening,
    We have issued an invoice and now the customer decided to pay via Letter of Credit, however, there is a clause stating that the document can only be dated after LC opening. Is it allowed to change the date of issue on a tax invoice in order to make it LC compliant?

    Reply
    • Fahim Lashkaria says

      March 10, 2020 at 11:22 am

      If the invoice isn’t reported in vat return, you can void the invoice and issue a new one.

      Reply
  58. manu says

    March 18, 2020 at 3:47 pm

    Good evening sir
    Thank in advance
    sir can i claim vat on government services fees such as issue new licence electronic contract service ,initial approval, trade name registration all these bills we received with vat
    and can i claim vat on trade licence fees.

    Reply
  59. Asif Husain says

    May 13, 2020 at 3:05 pm

    Dear sir,

    I have an issue with one of our customer.

    there are three invoices which was accounted last month have some price mismatch issues .
    Now customer is asking for the revised invoices for booking in there system otherwise payment will not process.

    if i make any changes in the system due date of these invoices will change to July to august.

    what i really want to ask you if i can make the manual invoice with revised price and submitting to customer is that OK or later it will create any Vat issues.
    kindly advice !

    Reply
    • Fahim Lashkaria says

      May 13, 2020 at 4:12 pm

      Exchanging a debit/credit note will be legal accounting option for both buyer and seller.

      Reply
  60. manu says

    July 11, 2020 at 12:35 pm

    hello sir
    good morning
    today my query is that before we our branch was kuwait and qatar and we were making the there receipt . but now these branches are permanent closed . now client send the payment in dubai accounts. now sale will be come with vat or without vat ? should we cut the receipt voucher with vat or without vat.
    we should we do ?

    Reply
  61. Chris says

    December 12, 2020 at 1:43 pm

    The Word “Tax Invoice” is not there. Its Invoice only although all requirements are there like address, TRN #, amount, etc. Can we claim VAT as Input VAT?

    Reply
    • Fahim Lashkaria says

      December 14, 2020 at 12:56 pm

      Yes, you can claim.

      Reply
  62. Saga says

    December 26, 2020 at 9:58 pm

    Dear Sir,

    we got our 1st vat return period from 1st jan 2021, but the 5 invoices of purchase and sales have been tax invoiced already, how could i claim these two, how to manage this problem.
    the other one query is that one of the customer is asking for tax invoice(sales) currently before 1st january 2021, how could i manage this one?
    could u advice me regarding these two issues?

    Reply
    • Fahim Lashkaria says

      December 29, 2020 at 12:07 pm

      Yes, the UAE VAT laws allow the recovery of input tax paid on goods, services, and imported goods prior to the date of VAT registration. This will be allowed, only if the goods and services were used to make supplies that give the right to input tax recovery upon tax registration. This implies that the purchases/expenses on which VAT was paid before registration were used in making taxable supplies after registration. The recovery of Input VAT will be in accordance with the general provisions of input TAX recovery and more importantly, the recovery should be done in the VAT Return submitted for the first Tax Period following Tax Registration.

      Reply
  63. arif says

    March 10, 2021 at 5:28 pm

    Sir

    1) Can we claim input vat, if invoice is not stamped.

    2) We’re located in Jebel Ali Freezone and our company sell goods to Dubai & Sharjah Mainland. So should we charge output vat to them or it would be out of scope sales for us

    Reply
  64. Jen says

    April 21, 2021 at 10:21 am

    Hi, can we claim Input Vat if the Tax Invoice was named to employee but expense is for business?

    Reply
    • admin says

      May 9, 2021 at 4:42 am

      I don’t think so.

      Reply
  65. Mohamad says

    January 10, 2022 at 8:18 pm

    Hello
    I participated in the UAE auction and won some computer monitors and printers and returned to my country. Now that my friends want to send these items to my country by ship, they ask for an invoice at the port and they do not accept the invoice they gave me at the auction because it is written in general and each item is not mentioned in that invoice. Please guide me so that I can prepare an invoice and send my items to my country.
    Thank you very much

    Reply

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