I have been communicating with different clients in UAE and observed people are not cleared on which invoices to be raised in case of export, sale to designated zone, sale to implementing state and sale to unregistered dealer. I have tried to simplified the rules relating to invoices from UAE VAT perspective in my short presentation as per below attached, hope this will clear your most of the doubts relating to raising of invoices from UAE VAT perspective.

1. UAE VAT – Invoicing in case of
sale of goods
06-Dec-17

2. For Understanding perspective sale of goods
divided in 2 category as per below:
A. Sale of goods from entity registered In Mainland UAE
B. Sale of goods from Entity registered in Designated Zone.
Note : Where commercial invoice is mentioned, VAT will not be
applicable.
ABSOLUTE TRUST ACCOUNTANTS AND ADVISORS, Dubai, UAE, Contact : CA Ritesh Ramdhani +971 50 9452295
Email : ritesh.ramdhani@absolutetrust.org

3. ABSOLUTE TRUST ACCOUNTANTS AND ADVISORS, Dubai, UAE, Contact : CA Ritesh Ramdhani +971 50 9452295
Email : ritesh.ramdhani@absolutetrust.org
Mainland Entity
Registered under VAT–
Selling Goods to
Other Mainland Entity
Registered Person
Raised Tax Invoice or
Simplified Tax invoice if
Consideration < 10,000
Unregistered Person
Raised Simplified Tax
Invoice
Designated Zone
Registered Person
Raised Tax Invoice or
Simplified Tax invoice if
Consideration < 10,000
Unregistered Person
Raised Simplified Tax
Invoice
Implementing State
Registered Person
Raised Commercial
Invoice as Out of
Scope of VAT
Unregistered Person
if supply to KSA is
below Threshold raised
Simplified Tax Invoice
with UAE VAT
if supply to KSA is
above Threshold KSA
VAT will be applicable
& registration required
in KSA.
Export
Direct Export
Option available to
Raised Commercial
Invoice instead of Tax
Invoice
Indirect Export
Option available to
Raised Commercial
Invoice instead of Tax
Invoice

4. ABSOLUTE TRUST ACCOUNTANTS AND ADVISORS, Dubai, UAE, Contact : CA Ritesh Ramdhani +971 50 9452295
Email : ritesh.ramdhani@absolutetrust.org
Designated Zone
Entity Registered
under VAT– Selling
Goods to
Other Mainland
Entity
Registered Person
Raised Commercial
Invoice as importer
will pay under
reverse charge
Unregistered Person
Raised Simplified Tax
Invoice
Designated Zone
Registered Person
Raised Commercial
Invoice
Unregistered Person
Raised Simplified Tax
Invoice
Implementing State
Registered Person
Raised Commercial
Invoice as Out of
Scope of UAE VAT
Unregistered Person
Raised Commercial
Invoice as Out of
Scope of UAE VAT
Export
Direct Export
Option available to
Raised Commercial
Invoice instead of
Tax Invoice
Indirect Export
Option available to
Raised Commercial
Invoice instead of
Tax Invoice