UAE eInvoicing guides
Each guide covers one change your invoices may need before eInvoicing goes live: what it is, why it matters, and how to fix it in Tally or Excel.
Start here
- How to read your Calculus field registerYour field register lists every eInvoice field, where it comes from today and what must change. Start with the To Do List tab.
- Which VAT type is my invoice? A plain decision guideClassify each invoice line as standard rated, zero rated, exempt, out of scope or reverse charge before you send sample invoices to Calculus.
Your details and your customers
- Buyer Master: what to collect from every customerEach eInvoice is delivered to an address built from your customer's tax number. Here is what to hold for every UAE company, individual and overseas buyer.
- TIN vs TRN: find your 10-digit TIN and your Peppol IDYour TRN is your 15-digit VAT number. Your TIN is a 10-digit number that builds your eInvoicing address. Here is how to find and confirm both.
- Asking your customers for their details: a ready-to-send email and formA short email and form you can send to every business customer today, to collect the tax numbers and licence details your eInvoices need.
- Seller details: one legal name, one address, one licence numberYour eInvoice carries your legal name, licence, address and tax numbers as data. Hold one version of each and use it on every document.
- Receiving eInvoices: give your suppliers your Peppol IDFrom go-live, your UAE suppliers send their bills to your Peppol ID. Tell them it now, with your legal name and licensed address.
VAT on every line
- VAT category and reason on every lineEvery eInvoice line carries a VAT category code and rate, even when the VAT is 0.00. Zero-rated, exempt and out-of-scope lines also carry a reason.
- Recharge or disbursement? How to tell and how to invoice eachA disbursement is a cost paid as your customer's agent and sits outside VAT. A recharge is part of your own supply and carries VAT. How to tell them apart.
- Reverse charge on gold and diamondsSales of gold, diamonds and other precious metals and stones to registered traders for resale or manufacture carry no VAT. The buyer accounts for it.
- Sales between members of a VAT groupSales between members of the same VAT group carry no VAT. They get a grace period from eInvoicing until 1 January 2029, then go on out-of-scope invoices.
Items, amounts and currency
- HS codes on goods linesEvery goods line on an eInvoice carries its customs tariff (HS) code. Hold the code on the item once, and it travels on every invoice.
- Service codes on service linesEvery eInvoice line says whether it is goods or services. Service lines carry a service accounting code. Here are the codes small traders use most.
- Lines and VAT that add up: rounding rulesQuantity times price must equal each line amount, VAT is calculated on the total per VAT category, and the invoice total must add up to the fils.
- Foreign currency invoices: exchange rate and AEDAn invoice in USD, EUR or any currency other than AED must state the exchange rate to AED and the VAT and total payable in AED.
- Invoice numbers: one unique series per entityEach invoice number must identify one document from one seller, for good. Use a separate series per company and for credit notes, with a prefix.
Due dates and payment
- Payment due date: a real date on every invoiceEvery tax invoice needs a payment due date as a real calendar date. Terms like "90 Days" or "PDC" do not replace it. Credit notes carry none.
- Bank details and payment method on every invoicePrint one bank block per invoice, for the account that matches the invoice currency, and record how the buyer pays with a fixed payment code.
Credit notes and corrections
- Credit notes: name the original invoice, its date and a reasonEvery eInvoicing credit note names the invoice it reduces, that invoice's date and one reason from a fixed list. Here is how to set that up.
- No negative invoices: returns, discounts and deductions done rightAn eInvoice never carries a negative total or a negative line to reduce a sale. Here is the right document for returns, discounts, advances and deductions.
- Debit notes do not exist in UAE eInvoicing: what to issue insteadThe UAE eInvoicing document set has no debit note. Increases become a new tax invoice, and money owed to you is billed by you as an invoice.
Exports, advances and special invoices
- Exports: deliver-to address, Incoterm and export declarationAn export eInvoice is a zero-rated tax invoice that also carries where the goods went, the Incoterm, the export declaration number and HS codes.
- Goods that never enter the UAE: the commercial invoiceGoods shipped from one foreign country to another are outside UAE VAT, not zero-rated exports. They still need an eInvoice: a commercial invoice, type 480.
- Advance payments: the advance invoice and the final invoiceVAT is due when an advance is received. Issue a tax invoice for the advance, then a final invoice that recovers it, so VAT is only charged on the balance.
- Billing periods for rent, retainers and rechargesLines that bill a period carry its start and end dates as fields. Summary and continuous supply invoices also carry a flag, and continuous ones a frequency.
