VAT invoice template for UAE contractors

Short answer

A UAE tax invoice must be labelled as a tax invoice and show the supplier's name, address and TRN, the recipient's name, address and TRN where registered, a sequential invoice number, the date of issue and supply, a description of the goods or services, the taxable amount, the 5% VAT rate and amount, and the gross total in AED. Construction invoices additionally show advance payment recovery and retention as separate deductions from the amount payable.

A tax invoice without a TRN is not a tax invoice, and a construction invoice without retention and advance recovery lines will be certified for the wrong amount.

TRN on both sides

Supplier and recipient tax registration numbers included, which is what makes the invoice claimable for the client.

5% VAT summarised

Taxable amount, VAT and gross total shown separately in AED.

Retention and advance lines

Both shown as deductions from the certified amount rather than buried in the total.

Interim application format

Work done to date, previously certified, this application, deductions and net payable on one page.

Frequently asked questions

What is the VAT rate in the UAE?

5% on standard-rated supplies, which includes most construction services.

Do I need the client's TRN on the invoice?

Where the client is VAT registered, yes — it is required for them to recover the input tax.

How is retention shown?

As a separate deduction from the certified amount, since it is retained and payable later rather than discounted.

Does WinkScope generate this?

Yes — tax invoices and interim payment applications with TRN, VAT summary, retention and advance recovery.

Summary

A UAE tax invoice must be labelled as a tax invoice and show the supplier's name, address and TRN, the recipient's name, address and TRN where registered, a sequential invoice number, the date of issue and supply, a description of the goods or services, the taxable amount, the 5% VAT rate and amount, and the gross total in AED. Construction invoices additionally show advance payment recovery and retention as separate deductions from the amount payable. WinkScope subscriptions are charged in USD worldwide. Local currency here is how you price your own jobs inside WinkScope — quotes, invoices, price book and reports all render in it.