Key takeaways
- A UAE VAT tax invoice can be issued in English only, because Article 59 of Cabinet Decision No. 52 of 2017 lists the required particulars and sets no language requirement.
- The amounts on a UAE tax invoice must be expressed in AED, and where the supply was priced in another currency, the invoice must also show the exchange rate applied.
- The Federal Tax Authority (FTA) can accept records in English, but under Article 5 of Cabinet Decision No. 74 of 2023 it can also ask you to supply an approved Arabic translation within a deadline it sets.
- Failing to issue a tax invoice carries an administrative penalty of AED 2,500 for each detected case (Cabinet Decision No. 40 of 2017, as amended, checked November 2026).
- The UAE e-invoicing framework supports both Arabic and English, and e-invoicing is mandatory for businesses with annual revenue under AED 50,000,000 from 1 July 2027 (Ministry of Finance guidelines V 2.0, 26 October 2026).
Can a UAE VAT invoice be in English only?
Yes. The list of particulars a UAE tax invoice must contain, in Article 59 of Cabinet Decision No. 52 of 2017 (the VAT Executive Regulation), says nothing about the language of the document. An English-only tax invoice that carries every required particular meets the invoice content rules.
The practical limit sits elsewhere. When the FTA reviews your records, Article 5 of Cabinet Decision No. 74 of 2023 (the Tax Procedures Executive Regulation) lets it accept documents in English, and also lets it require an Arabic translation of some or all of them. The translation must be approved under the law that regulates translation in the UAE and be submitted within the period the FTA specifies. So English-only invoicing is permitted, but you carry the cost and time of translation if the FTA asks for it.
One point we couldn't confirm from the legal text: whether the FTA expects the Arabic equivalent of the words "Tax Invoice" on the document. Article 59 requires the phrase "Tax Invoice" to be clearly displayed. Adding the Arabic heading next to the English one is a low-cost habit, not a stated requirement.
What must a UAE tax invoice contain?
A full tax invoice must show the supplier and recipient details, a unique invoice number, the issue date and supply date, a description of the goods or services, and the line-level pricing, all in AED. The table below summarises the main particulars of Article 59 and the FTA's public clarification VATP006.
| Particular | Full tax invoice | Simplified tax invoice |
|---|---|---|
| Heading "Tax Invoice" clearly displayed | Required | Not confirmed in the sources reviewed |
| Supplier name, address, Tax Registration Number | Required | Required |
| Unit price, quantity and tax rate per line | Required | Gross line values allowed; no net value per line needed |
| Total consideration and tax amount | In AED | In AED |
| Exchange rate where converted from another currency | Required | Not confirmed in the sources reviewed |
Source: Cabinet Decision No. 52 of 2017, Article 59; FTA VAT Public Clarification VATP006. Checked 08 November 2026.
When can a simplified tax invoice be used?
A simplified tax invoice can be used when the recipient is not VAT-registered, or when the recipient is VAT-registered and the consideration for the supply is AED 10,000 or less (Article 59 and VATP006). Above that amount, a registered recipient needs a full tax invoice.
Say a SHAMS design studio sells an AED 6,000 service to another VAT-registered business: a simplified invoice is acceptable. Bill the same customer AED 12,000 and it needs the full particulars. This is an illustration of the rule, not a client case.
Which invoices carry a penalty, and how much?
The penalty table in Cabinet Decision No. 40 of 2017 sets AED 2,500 for each detected case of failing to issue a tax invoice, and the same amount for failing to issue a tax credit note. A third row sets AED 2,500 for failing to follow the conditions and procedures for issuing a tax invoice electronically.
| Violation | Penalty | Source |
|---|---|---|
| Failure to issue a tax invoice or alternative document | AED 2,500 per detected case | Cabinet Decision No. 40 of 2017, Table 3 |
| Failure to issue a tax credit note or alternative document | AED 2,500 per detected case | Cabinet Decision No. 40 of 2017, Table 3 |
| Failure to comply with conditions and procedures for issuing a tax invoice (electronic issuance) | AED 2,500 per detected case | Cabinet Decision No. 40 of 2017, Table 3 |
Table 3 was amended by Cabinet Decision No. 129 of 2025, effective 14 April 2026. We found no row in the table that penalises the language of an invoice.
AED 2,500: administrative penalty for each detected case of failing to issue a tax invoice in the UAE. Source: Cabinet Decision No. 40 of 2017, Table 3 (as amended by Cabinet Decision No. 129 of 2025, effective 14 April 2026), checked 08 November 2026.
Does e-invoicing change the language question?
Not on the face of the guidelines. The Ministry of Finance states that the UAE electronic invoicing framework is designed to support both Arabic and English, and it sets no rule on which language a given invoice must use. The bigger change is that e-invoicing becomes mandatory for any person conducting business in the UAE, regardless of VAT registration status.
| Group | Last date to appoint an Accredited Service Provider (ASP) | Last date to implement |
|---|---|---|
| Annual revenue of AED 50,000,000 or more | 31 October 2026 | 1 January 2027 |
| Annual revenue under AED 50,000,000 | 31 March 2027 | 1 July 2027 |
| Government entities | 31 March 2027 | 1 October 2027 |
Source: UAE Electronic Invoicing Guidelines, V 2.0, 26 October 2026, Chapter 8.3. Checked 08 November 2026.
The earlier V 1.0 guidelines (23 February 2026) gave 31 July 2026 as the ASP appointment date for the AED 50,000,000 group; V 2.0 now shows 31 October 2026. Check the latest Ministry of Finance version before you rely on any date, because the guidelines have already been revised. Administrative penalties apply only from the date a person must mandatorily implement, and e-invoicing is outside the scope of supplies to or from natural persons who are not in business. If you'd rather not track these dates by hand, the free UAE compliance calendar lists them for your company.
What most guides don't tell you
- English-only is permitted, but translation is on your bill. The FTA's power to ask for an Arabic translation sits in the Tax Procedures regulation, not in the VAT invoice rules, so guides that only read Article 59 miss it. If you expect an audit, ask yourself how fast you could get approved translations of a year of invoices.
- The AED figures matter more than the language. A foreign currency invoice must show the amounts in AED and the exchange rate applied. An English invoice with no AED conversion is a bigger problem than an English invoice with no Arabic.
- Software defaults decide your risk. Most invoice templates are set once and used for years. Check that yours prints the heading "Tax Invoice", your Tax Registration Number and AED figures on every document, in whatever language you choose.
- Other counterparties may ask for Arabic. We haven't verified rules for every bank, customs counter or court, so if an invoice is going to a government body or into a legal dispute, ask that body what it needs before you rely on English alone.
Which deadlines apply to your company?
Invoice rules, VAT return dates and your e-invoicing go-live date all depend on your revenue and registration status. The free UAE compliance calendar gives you a calendar of your company's UAE tax and compliance deadlines, personalised from a few questions, as a PDF and calendar file.
Frequently asked questions
What is a valid tax invoice in the UAE?
A valid full tax invoice shows the heading "Tax Invoice", the supplier and recipient details, a unique number, the issue and supply dates, a description of the goods or services, and the unit price, quantity, tax rate and amount payable in AED. A tax invoice must be issued and delivered to the recipient whenever a taxable supply is made.
What is the difference between a tax invoice and a simplified tax invoice?
A simplified tax invoice carries fewer details: the supplier's name, address and Tax Registration Number, the date, a description and the total consideration and tax in AED. It can be used when the recipient isn't VAT-registered, or when a VAT-registered recipient pays AED 10,000 or less.
Do I need to issue invoices in AED?
The amounts on a UAE tax invoice must be expressed in AED. If you price a supply in another currency, the invoice must show the tax amount in AED and the exchange rate applied.
About Qawi
About Qawi · Qawi is a corporate services firm licensed in the Sharjah Media City (SHAMS) free zone, handling company formation, visas and PRO, bookkeeping, VAT and corporate tax for UAE businesses. Guides are researched from FTA, Ministry of Finance and free zone sources. Qawi on LinkedIn
Sources
- Cabinet Resolution No. 52 of 2017, Executive Regulations of the VAT Decree-Law (Article 59), UAE Legislation portal
- Cabinet Decision No. 74 of 2023, Executive Regulations of the Tax Procedures Law (Article 5), Ministry of Finance
- Cabinet Decision No. 40 of 2017 on administrative penalties and its amendments, FTA
- VAT Public Clarification VATP006, Tax Invoices, FTA
- UAE Electronic Invoicing Guidelines V 2.0, 26 October 2026, Ministry of Finance
- UAE Electronic Invoicing Guidelines V 1.0, 23 February 2026, Ministry of Finance
Last checked: 08 November 2026
General information, not tax or legal advice for your specific situation.