Definition

A Tax Invoice Number is a unique sequential identifier assigned to each VAT invoice issued by a UAE-registered business. It allows both businesses and the FTA to track and verify VAT transactions.

Key points

• Must be sequential and unique per financial year.
• Mandatory field on all tax invoices.
• Helps maintain accurate audit trails and prevent duplication.

Practical example

A retail company issues invoices with numbers INV-2025-001 through INV-2025-999 to maintain FTA compliance.

Why it matters

Proper invoice numbering simplifies audits and ensures VAT records are traceable and valid.