VAT · United Arab Emirates
E-invoicing in the UAE
The UAE is moving to structured electronic invoicing. Here is what it is and how it affects VAT reporting.
- 2026–2027
- TRN required
- Reverse charge
What is changing
The FTA and Ministry of Finance are rolling out a mandatory e-invoicing framework in phases from 2026–2027, sequenced by business revenue. Larger taxpayers go live first, followed by smaller businesses and government entities. Because the exact dates have been adjusted more than once, confirm the timetable that applies to your business on the FTA website.
What a tax invoice must contain
- Your TRN (15 digits)
- Invoice date and a unique number
- Description of the supply
- The VAT rate and amount
- The total amount payable including VAT
Reverse charge
For imported goods and for services from non-UAE suppliers, VAT is handled under the reverse-charge mechanism: you record the 5% as output tax and recover it as input tax. It usually nets to zero but must still appear on your return — a frequent finding in FTA audits.
FAQ
Frequently asked questions
Is e-invoicing mandatory in the UAE?
The UAE is introducing a mandatory e-invoicing regime in phases from 2026–2027, based on business size. Check the FTA for the current go-live timetable that applies to you.
What is the reverse-charge mechanism?
For imports and services bought from non-UAE suppliers, the UAE buyer accounts for the 5% VAT as both output and input tax — usually net zero, but it must still be reported.