UAE e-invoicing guidelines: fields that decide compliance

The FTA data dictionary defines which fields an invoice must carry. In practice four decide whether it can be processed: TRN of both parties, VAT category per line, invoice number and totals.

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Identity

Supplier and buyer TRN, names and addresses. A wrong TRN blocks input VAT recovery.

Invoice number and issue date, unique within the supplier's sequence.

VAT categories, not just a rate

Standard rated (5%), zero rated and exempt are different categories, and each needs its own summary line.

Collapsing them into one VAT total is the most common processing error.

Amounts and currency

Net, VAT and gross per line and in total; currency stated explicitly.

For foreign currency invoices, the conversion basis should be recorded.

What to check on receipt

Net × rate = VAT for each category.

Sum of lines = invoice total.

Duplicate: same TRN and same number already in the ledger.

Frequently asked

Where is the official data dictionary?

Published by the FTA. It defines mandatory fields; this page explains what they mean for processing.

Is a 5% rate always right?

No. Zero-rated and exempt supplies exist and must be shown separately from standard rated.