In the United Arab Emirates (UAE), a simplified tax invoice is a document that a registered business issues to its customers for taxable supplies of goods or services. The simplified tax invoice must include the following information:
- Name, address, and tax registration number of the business
- Date of the invoice
- A unique invoice number
- Description of the goods or services being supplied
- Quantity and unit price of the goods or services
- The value of the taxable supply in AED
- The applicable VAT rate and amount
- The total amount payable, including VAT
Here is an example of a simplified tax invoice in the UAE:
Simplified Tax Invoice
Date: 01/01/2022 Invoice No.: 123456
Supplier: ABC Company Tax Registration No.: 123456 Address: 123 Main Street, Dubai, UAE
Customer: XYZ Company Tax Registration No.: 987654 Address: 456 Main Street, Dubai, UAE
| Description | Quantity | Unit Price (AED) | Value (AED) | VAT Rate | VAT Amount (AED) | Total (AED) |
|---|---|---|---|---|---|---|
| Goods | 1 | 500 | 500 | 5% | 25 | 525 |
| Services | 1 | 1,000 | 1,000 | 5% | 50 | 1,050 |
Total: 1,550
Please note that this is just an example and the details and amounts may vary depending on the specific circumstances of the transaction.