UAE VAT / ARTICLE 59
Small change.
More invoice fields.
From AED 9,999.99 to AED 10,000.01. For a registered customer, two fils can move an ordinary VAT invoice beyond the simplified-form limit.
SAMPLE transaction: Paper Lantern Workspace LLC supplies Blue Kite Studio LLC. Both businesses and all invoice details are fictional.
Scope matters. Both parties are VAT-registered. This is an ordinary domestic supply, with no reverse charge or special Authority determination (59.5, 59.7, 59.15). It is outside the mandatory or voluntary Electronic Invoice regime: 59.16 disapplies the simplified-invoice provisions in that regime. This switch does not check electronic-invoice requirements.
AED 9,999.99AED 10,000.01
Toggle the extra two fils. All amounts shown are total Consideration, including VAT.
AED 10,000.01: the simplified-invoice permission in 59.5(b) no longer applies. Highlighted fields are now required for this sample under 59.1.
7 additional field groups highlighted
Starting point · fictional supplier and customer
Illustration only. Not for issue or payment.
Comparison · fictional supplier and customer
Illustration only. Not for issue or payment.
THE EXACT BOUNDARY
59.5(b) says “does not exceed AED 10,000”. At exactly AED 10,000.00, a simplified invoice is permitted for a registered recipient, subject to the exceptions above. It is a permission, not a requirement to use the simplified form.
If the recipient is not registered, 59.5(a) contains no amount ceiling. The two-fils result shown here is for a registered recipient.
The title, supplier details, issue date, description, total and VAT amount are required in both forms. They are not highlighted as additions.
This shows which fields the VAT Executive Regulation requires; it does not determine whether input tax is deductible.
READ THE WORDS BEHIND THE SWITCH
FTA-hosted consolidated VAT Executive Regulation · Cabinet Decision No. 52 of 2017 and its amendments · printed pages 51–54 · checked 26 October 2026. The English source says “This is not an official translation”. PDF line wrapping is removed below.
A Tax Invoice shall contain all of the following particulars: a. The words “Tax Invoice” clearly displayed on the invoice. b. The name, address, and Tax Registration Number of the Registrant making the supply. c. The name, address, and Tax Registration Number of the Recipient where he is a Registrant. d. A 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. e. The date of issuing the Tax Invoice. f. The date of supply if different from the date the Tax Invoice was issued. g. A description of the Goods or Services supplied. h. For each Good or Service, the unit price, the quantity or volume supplied, the rate of Tax and the amount payable expressed in AED. i. The amount of any discount offered. j. The gross amount payable expressed in AED. k. The Tax amount charged under the provisions of the Decree-Law expressed in AED, together with the rate of exchange applied where the currency is converted from a currency other than the UAE dirham. l. 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.
A simplified Tax Invoice shall contain all of the following particulars: a. The words “Tax Invoice” clearly displayed on the invoice. b. The name, address, and Tax Registration Number of the Registrant making the supply. c. The date of issuing the Tax Invoice. d. A description of the Goods or Services supplied. e. The total Consideration and the Tax amount charged expressed in AED.
Where a Registrant is required to issue a Tax Invoice, the Tax Invoice must meet the requirements of Clause 1 of this Article.
As an exception to Clause 4 of this Article, and in cases other than where the reverse charge mechanism applies in accordance with Article 48 of the Decree-Law, the Registrant may issue a simplified Tax Invoice that meets the requirements of Clause 2 of this Article in either of the following two 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 (ten thousand dirhams).
Where the Authority considers that there are or will be sufficient records available to establish the particulars of any supply or class of supplies, and that it would be impractical to require that a Tax Invoice be issued by the Registrant, the Authority may determine that, subject to any conditions that the Authority may consider necessary: a. Any of the particulars specified in Clauses 1 or 2 of this Article shall not be contained in a Tax Invoice. b. A Tax Invoice is not required to be issued or delivered in certain cases.
For the purposes of Clause 2 of Article 67 of the Decree-Law, the Registrant shall issue the Tax Invoice within 14 (fourteen) days from the date of the supply provided for in Article 25 or 26 of the Decree-Law, except in the following cases: a. where the Tax Invoice is issued in accordance with Clause 2 of this Article, the Registrant shall issue the Tax Invoice on the date of supply, b. for the purposes of Clause 6 of this Article, the Registrant shall issue a summary of the Tax Invoice and deliver it to the Recipient of Goods or Recipient of Services within 14 (fourteen) days of the end of the calendar month within which the date of supply occurs for such supplies. c. any other cases specified by the Authority.
As an exception to Clause 5 of this Article, the Authority may specify the cases in which a Tax Invoice that meets the requirements of Clause 1 of this Article must be issued, even if one of the cases provided for in Clause 5 of this Article applies.
Where a Registrant is required to issue a Tax Invoice in the form of an Electronic Invoice pursuant to Clause 5 of Article 65 of the Decree-Law or where the Registrant issues a Tax Invoice in the form of an Electronic Invoice on a voluntary basis, Clauses 2, 3, 5, 7, 8, 15 of this Article and any other Clause as determined in a decision issued by the Minister shall not apply.
General information, not tax advice. Brainy Tax is software you use; it is not a registered tax agent. Brainy Tax is not an Accredited Service Provider.
All invoice data is fictional · SAMPLE
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