United Arab Emirates
The rate, the thresholds, the twelve items Article 59 requires on a tax invoice, and the eInvoicing dates the Ministry of Finance has actually published.
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The figures
| Item | Value | Detail and source |
|---|---|---|
| Standard VAT rate | 5% | Article 3 of Federal Decree-Law 8 of 2017 imposes a standard rate of 5% on any supply or import. In force since 1 January 2018. [1] |
| Mandatory registration threshold | AED 375,000 | Article 7(1) of the Executive Regulation. [2] |
| Voluntary registration threshold | AED 187,500 | Article 8(1) of the Executive Regulation. [2] |
| Simplified invoice ceiling | AED 10,000 | A simplified tax invoice is permitted where the recipient is not registered, or is registered and the consideration does not exceed this amount. [2] |
| Currency on the invoice | AED | Tax amounts are shown in dirhams, and where the invoice is in another currency the exchange rate applied must appear. [2] |
Article 59(1) of the Executive Regulation lists what a full tax invoice must contain. [2]
This is the Federal Tax Authority's consolidated publication of the Executive Regulation dated 4 October 2024. Commentators refer to a later amendment; we have not found it in an FTA-published text, so confirm the current wording with the FTA before relying on it.
E-invoicing
The UAE eInvoicing System is a decentralised five-corner model in which invoices pass through Accredited Service Providers. The Ministry of Finance's own guidelines set the timetable: a pilot programme and voluntary adoption from 1 July 2026; businesses with revenue of AED 50 million or more implement from 1 January 2027; businesses below that threshold from 1 July 2027; government entities from 1 October 2027. The Ministry extended the first appointment deadline for an Accredited Service Provider from 31 July 2026 to 30 October 2026, leaving the January 2027 go-live unchanged, so the published guidelines PDF and the Ministry's news release disagree on that one date and the news release is the later word. [3]
Getting it right
The per-line requirement is the one most invoice templates fail. Article 59(1)(h) asks for unit price, quantity, tax rate and amount payable for each good or service, which means a single blended tax figure at the foot of the invoice is not enough when lines carry different treatments. The second is the recipient's TRN, required whenever the recipient is registered, and the third is the exchange rate: bill in dollars and you still have to show the tax in dirhams and the rate you used.
الفواتير
4 فواتير · مايو 2026
Invoices
4 invoices · May 2026
चालान
4 चालान · मई 2026
চালান
4 চালান · মে 2026
انوائسز
4 انوائسز · مئی 2026
Preparing
The obligation is not to buy software with a logo on it, it is to be able to issue a structured invoice through an Accredited Service Provider on the date that applies to your revenue band. Work backwards from your band's implementation date rather than from the pilot: the appointment deadline for a service provider falls months before go-live, and it is the appointment, not the go-live, that most businesses miss. In the meantime the data you will need is the same data Article 59 already requires, which is a good reason to fix invoice quality now rather than during a migration.
الفواتير
4 فواتير · مايو 2026
Invoices
4 invoices · May 2026
चालान
4 चालान · मई 2026
চালান
4 চালান · মে 2026
انوائسز
4 انوائسز · مئی 2026
Questions
Every figure and field list on this page is taken from the document linked below, published by the tax authority itself. We do not publish a rate, a threshold or a deadline that we cannot point at.
Tax rules change. Before you rely on anything here, check the current position with Federal Tax Authority (FTA).
Line-level tax, any currency with the rate on the document, and an Arabic and English invoice from one record.
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