Definition

Tax Invoice Format refers to the specific details and structure required by the FTA for a valid VAT invoice in the UAE.

Key points

• Must include supplier and customer details, TRNs, date, unique invoice number, description, quantity, total amount, and VAT amount.
• Electronic or printed invoices are accepted if compliant.
• Incorrect format may invalidate VAT recovery.

Practical example

A restaurant issues an invoice missing its TRN — the customer cannot claim input VAT without a valid tax invoice format.

Why it matters

Following the correct FTA format ensures VAT invoices are legally valid and auditable.