Tax invoice requirements UAE: what Article 59 asks for and when to issue

You ask in plain English, the AI does the bookkeeping work, and you or your accountant approve the result.

• You ask: “Draft a tax invoice to Al Noor Trading for 40 hours of consulting at AED 450 an hour.”
• The AI agent: HelloBooks creates the invoice with your name, address and TRN, the customer’s TRN from their record, a sequential number, the date, the line at AED 18,000, VAT at 5% of AED 900 and the AED 18,900 total, in your chosen English or bilingual layout.
• You review: You check the description and amounts, approve it and send it. Nothing is reported to the FTA by HelloBooks.

Article 59(1) of the Executive Regulation lists what a tax invoice must show. The words 'Tax Invoice' must appear clearly. Where the reverse charge applies, the invoice must state that the recipient must account for the tax.

• The words Tax Invoice
• Supplier name, address and TRN
• Recipient name, address and TRN where the recipient is registered
• A sequential or unique invoice number
• Date of issue, and date of supply if different
• Description of the goods or services
• Unit price, quantity, rate of tax and amount payable in AED for each item
• Any discount, the gross amount in AED and the total tax in AED

Article 65(1) of Federal Decree-Law No. 8 of 2017 requires an original tax invoice to be issued and delivered for taxable supplies. Article 67(1) requires it within 14 days of the date of supply. If a Ras Al Khaimah contractor finishes a job on 3 March, the invoice is due by 17 March. The amended penalty table sets AED 2,500 for each detected case of failing to issue a tax invoice.

Invoices in foreign currency still need the tax amounts in AED, which is why the rate used on the day matters.

Article 59(8) of the Executive Regulation already allows electronic invoices if the business can store a copy securely and guarantee the authenticity and integrity of the content. The national e-invoicing system goes further. Under Ministerial Decisions 243 and 244 of 2025, as amended, businesses with revenue of AED 50 million or more must appoint an accredited service provider by 30 October 2026 and go live on 1 January 2027; smaller businesses appoint by 31 March 2027 and go live on 1 July 2027. B2C transactions are excluded until further notice.

HelloBooks is not an accredited service provider. It keeps the complete invoice data an e-invoice needs, including TRNs, customer details and line-level VAT, ready for the provider you appoint from the Ministry of Finance list.

Your TRN, address and numbering are set once. Each customer record holds their TRN, and the AI agent warns you before sending if a registered customer's TRN is missing. Invoice layouts can be English or bilingual Arabic and English, and businesses can request a custom layout or numbering scheme by booking a call at /book-a-demo.