Short answer
In the UAE a registered supplier may issue a simplified tax invoice when the buyer is not VAT-registered or, if registered, the VAT-inclusive value is AED 10,000 or less. It must show the words 'Tax Invoice', the supplier's name, address and TRN, the date, a description, and the total with VAT. Keep VAT records for at least 5 years after the tax period.
Key takeaways
- Simplified tax invoice allowed when the recipient is unregistered, or registered and the VAT-inclusive consideration is AED 10,000 or less.[1][2]
- It must show 'Tax Invoice', the supplier's name, address and TRN, date, description and total consideration with VAT.[1]
- Keep records for 5 years following the tax period; longer in some cases, such as real estate.[3]
- E-invoicing is being introduced in the UAE; check FTA and Ministry of Finance guidance for dates that apply to you.
Tax invoices and simplified tax invoices
The FTA's guide on tax invoices explains that a taxable person may issue a simplified tax invoice instead of a full one if the recipient is not registered for VAT, or if the recipient is registered and the VAT-inclusive consideration is AED 10,000 or less. The Executive Regulation uses the same cut-off.[1][2]
| Detail | Simplified tax invoice |
|---|---|
| The words 'Tax Invoice', clearly displayed | Yes[1] |
| Supplier's name, address and Tax Registration Number (TRN) | Yes[1] |
| Date of issue | Yes[1] |
| Description of goods or services | Yes[1] |
| Total consideration and VAT amount charged | Yes[1] |
- TRN
- Tax Registration Number — the identifier the UAE Federal Tax Authority issues to VAT-registered businesses. It should appear on every tax invoice you rely on to recover VAT.
Recovering VAT on purchases
Input VAT is recovered against tax invoices from registered suppliers. Practical checks before you file a purchase receipt:
- TRN present and correct — a receipt without the supplier's TRN is unlikely to support recovery.
- Over AED 10,000 and you are registered — ask for a full tax invoice.
- Mixed-currency trips — keep each receipt in its own currency; NexaLink Scanner does not convert silently.
- Blocked items such as some entertainment costs have their own rules; your tax agent will apply them, but keep the receipt anyway.
How long to keep VAT records
FTA guidance sets a general retention period of 5 years following the end of the tax period the records relate to, with longer periods for some cases such as real estate.[3] Records must be producible to the FTA when requested, so a phone gallery is not an archive: export your receipts regularly and keep the files with your accounting records.
A monthly routine
- Capture receipts in NexaLink Scanner the day you get them; VAT is read on the phone.
- Check the TRN is printed; add a note if you need to ask the supplier for a full tax invoice.
- Use categories and, on Pro, projects per client or job.
- Export CSV at month end for your accountant or tax agent; keep it with the PDF report (Pro).
Key facts about NexaLink Scanner
- What it is: NexaLink Scanner is a private receipt and expense organiser for iOS and Android, built for freelancers, sole traders, contractors and small businesses. It is not accounting software and does not file tax returns.
- How it reads receipts: text is read on the phone (on-device OCR) and capture works offline. Merchant, date, total and tax are filled in; any value it is unsure of is flagged, and a low-confidence total cannot be saved until you confirm it.
- Where data lives: receipts are stored on your phone and do not sync to the web. Data leaves only when you export it.
- Free plan: 50 receipts, on-device reading, search, 5 default categories and CSV export. CSV export is free on every plan, always.
- Pro: $4.99 a month or $39.99 a year — unlimited receipts, custom categories, projects and tags, a PDF expense report in the app, tax and multi-currency reports. Image ZIP export and Xero / QuickBooks import files are coming soon.
- Accounting connections (none live yet): Xero — First · V1.1 · QuickBooks Online — Next · V1.2 · FreeAgent — Planned · Sage Accounting — Planned · Zoho Books — Planned · TallyPrime — Import file first. CSV export works with any accounting tool today. Status as of 2026-11-10; see accounting integrations.
Frequently asked questions
When can a simplified tax invoice be used in the UAE?
When the recipient is not VAT-registered, or is registered and the VAT-inclusive consideration is AED 10,000 or less.[1][2]
What must a UAE simplified tax invoice show?
The words 'Tax Invoice', the supplier's name, address and TRN, the date of issue, a description, and the total consideration with the VAT charged.[1]
How long should VAT records be kept in the UAE?
Generally 5 years following the tax period, with longer periods in some cases such as real estate.[3]
What is the VAT rate in the UAE?
The standard rate is 5%, with zero-rated and exempt categories set out in the VAT law.
Does NexaLink Scanner support AED?
Yes. Each receipt keeps its own currency and totals are shown per currency.
Is NexaLink Scanner an e-invoicing solution?
No. It captures and organises receipts you keep as evidence. E-invoicing is handled by accredited service providers under the UAE framework.
Sources
- UAE Federal Tax Authority — VAT guide: Tax invoices (VAT11) — checked on 2026-11-10
- UAE FTA — Executive Regulation of Federal Decree-Law No. 8 of 2017 on VAT — checked on 2026-11-10
- UAE FTA — Get to know your tax obligations (PDF) — checked on 2026-11-10
- UAE Ministry of Finance — Electronic Invoicing Guidelines v2.0 (26 Oct 2026, PDF) — checked on 2026-11-10