Guide · UAE VAT
UAE VAT tax invoices for restaurants
A UAE restaurant registered for VAT issues a "Tax Invoice" showing its name, address and TRN, a sequential invoice number, the date, and the VAT at 5% in AED. A guest can get a simplified tax invoice; a business that gives its TRN gets a full tax invoice with its name, address and TRN and each line's price before VAT, the rate and the VAT. Refunds are documented with a tax credit note referencing the original invoice. This is general information, not tax advice.
At a glance
- VAT rate
- 5%
- Must show
- "Tax Invoice", supplier name, address and TRN, sequential number, date, VAT amount in AED
- Full tax invoice
- Adds the recipient's name, address and TRN, and per-line price before VAT, rate and VAT
- Refunds
- Tax credit note referencing the original invoice number and date
- E-invoicing
- B2B e-invoicing through accredited providers from 2027 (phased)
Simplified or full?
Most dine-in guests get a simplified tax invoice. A full tax invoice is needed when the recipient is VAT-registered and asks for one, or above the threshold the regulations set. Onetap prints the right one: a company that enters its TRN at the Till gets the full version.
Not registered yet?
A restaurant without a TRN isn't VAT-registered and shouldn't print "Tax Invoice". Onetap prints a plain receipt until a TRN is added in branch settings.
E-invoicing from 2027
The UAE is introducing e-invoicing for business-to-business invoices through accredited service providers, in phases starting 2027. Guest receipts (B2C) are not included in the first phases. Confirm your dates with your accountant.
Questions
Does every receipt need our TRN?
If you're VAT-registered, your tax invoices show your TRN. Confirm your obligations with your accountant.
Can we correct an invoice?
Issue a tax credit note referencing the original, then a new invoice.
