A VAT-registered business making a taxable supply generally needs to issue and deliver a tax invoice. Under the general UAE VAT rule, a registrant must issue a tax invoice within 14 days from the date of supply determined under the VAT law. The Executive Regulation in force on 27 September 2026 keeps that general period and provides exceptions: a simplified tax invoice must be issued on the date of supply, while a summary tax invoice must be issued and delivered within 14 days after the end of the calendar month in which the supplies occurred. Cabinet Decision No. 149 of 2026 was published by the FTA on 10 September 2026 and is stated to take effect on 1 October 2026; businesses should check the amended regulation and any later FTA directions for supplies on or after that date.
Review the invoice fields
Depending on the type of invoice and transaction, check for the required supplier and recipient details, Tax Registration Number where applicable, a unique sequential invoice number, issue date, supply date if different, description, amount, VAT rate and VAT amount. Foreign-currency invoices can require additional AED and exchange-rate information.
Set up controls, not just a template
- Use an approved numbering sequence and prevent accidental duplicates.
- Make invoice timing part of the delivery or billing workflow.
- Link credit notes to the original invoice and retain evidence of the adjustment.
- Review cross-border and special transactions against current FTA guidance.
The regulation currently published by the FTA, including the amendment effective 1 October 2026, makes it especially important to apply the right timing rule to each invoice type. This checklist is not a complete legal template and should be checked against the applicable transaction and date.
Sources: FTA clarification on the 14-day rule and current VAT legislation and amendments.
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