A tax invoice is the document a VAT-registered business issues for a taxable supply. It must carry the words "Tax Invoice", the supplier's name, address and TRN, the date of issue, a description of the supply, the amount, the tax rate and the VAT payable, in AED.
A simplified tax invoice is allowed for supplies to unregistered customers and for small amounts. From 2027 the structured e-invoice takes over this role for B2B and B2G supplies, and the same content requirements carry over into PINT AE.
Official source: Federal Tax Authority