What’s on the uae tax credit note
Extra fields on this template: Original invoice, Invoice date, TRN, Customer TRN.
| Item | Qty | Rate | Amount |
|---|---|---|---|
| Discount not applied: office fit-out works10% of AED 48,000.00 invoiced | 1 | AED 4,800.00 | AED 4,800.00 |
| Subtotal | AED 4,800.00 | ||
| VAT (5%) | AED 240.00 | ||
| Total credit | AED 5,040.00 | ||
Example prices in UAE dirhams. Replace them with your own; in the generator, any currency works.
What a UAE tax credit note must show
The VAT Executive Regulation (article 60) lists the contents of a tax credit note:
- the words “Tax Credit Note”;
- your name, address and TRN;
- the recipient’s name, address and TRN, where they are registered;
- the date of issue;
- the value of the supply shown on the tax invoice, the correct amount, the difference, and the VAT on the difference;
- a brief explanation of why the credit note was issued;
- the number and date of the original tax invoice.
Amounts must be shown in dirhams. If you invoice in another currency, show the VAT in AED at the exchange rate used on the original invoice.
Arabic and e-invoicing
The FTA can require tax documents in Arabic, and many businesses issue bilingual ones. The UAE is also bringing in mandatory e-invoicing in stages from 2026, starting with larger businesses. Once it applies to you, tax credit notes must be issued through an accredited e-invoicing provider, and a PDF won’t replace that.
Before you rely on it
This page summarizes the rules as published by the Federal Tax Authority (FTA); it isn’t tax advice, and the rules change. Check the current guidance, or ask your accountant, before you issue credit notes in volume. If your business is required to issue electronic invoices through a government system, credit notes usually have to go through that system too, and a PDF made here doesn’t replace it.
Frequently asked questions
Is a tax credit note the same as a credit note?
It is a credit note that adjusts VAT. Under UAE VAT law it has to carry the words Tax Credit Note and the details the regulation lists.
When must a tax credit note be issued?
Within 14 days of the event that reduces the amount, such as a return or an agreed discount, under the Executive Regulation. Check the current FTA guidance.
Can I issue a tax credit note if I’m not VAT registered?
No. Only a registered business issues tax credit notes. An unregistered business can issue an ordinary credit note without VAT.