The required fields

A tax invoice must carry:

  • the words "Tax Invoice", clearly displayed
  • the supplier's name, address and Tax Registration Number (TRN)
  • the customer's name and address, and their TRN where they are registered
  • a sequential invoice number and the date of issue
  • the date of supply, where it differs from the date of issue
  • a description of the goods or services
  • the unit price, quantity, rate of tax and amount payable, in AED
  • the VAT amount payable, in AED
  • where a discount applies, the gross amount and the discount

When a simplified invoice is allowed

A simplified tax invoice may be issued where the customer is not VAT-registered, or where the consideration does not exceed the threshold the authority sets. It needs fewer fields: the words "Tax Invoice", the supplier's details and TRN, the date, a description, the total payable and the tax amount.

TRN and TIN: not the same number

Your TRN is 15 digits and belongs on the invoice. Your TIN is the first 10 digits of it, and is what e-invoicing uses — prefixed with the scheme code 0235 — as your address on the network.

Both matter from 2027: the TRN for VAT compliance, the TIN for routing.

What changes with e-invoicing

The content requirements carry over into PINT AE, but the form changes: the invoice becomes a structured data set rather than a document. Fields that were a matter of layout become mandatory, named elements — which is why a package that "makes nice PDFs" is not automatically ready.

Official sources