Delivery Invoice Template for the United Arab Emirates

A delivery invoice is a crucial business document that serves dual purposes in the United Arab Emirates business environment. It functions as both a tax invoice for VAT compliance and a delivery confirmation record, ensuring you meet regulatory requirements while maintaining clear documentation of goods transfer. This document is essential for businesses engaged in the sale and delivery of physical goods within the UAE.

When do you need this document?

You need a delivery invoice whenever you sell and deliver goods to customers in the UAE. This includes retail sales, wholesale transactions, business-to-business deliveries, and cross-border shipments entering UAE customs territory. The document is particularly important for VAT-registered businesses that must issue compliant tax invoices for all taxable supplies. You'll also need this document when dealing with government contracts, as public sector entities require detailed delivery documentation. Additionally, logistics companies and freight forwarders use delivery invoices to confirm receipt and transfer of goods between parties.

Key legal considerations

Your delivery invoice must include specific mandatory elements to ensure legal compliance. The supplier information section must contain your legal company name, Tax Registration Number (TRN), complete business address, and contact details. Customer information requires the buyer's name, delivery address, and TRN if they are VAT-registered. The document must clearly state whether prices are VAT-inclusive or exclusive, show the VAT amount separately, and display the total amount payable. You must issue the invoice within 14 days of supply and maintain copies for at least five years. The invoice should include a sequential numbering system and be available in both Arabic and English when dealing with government entities.

Legal requirements in United Arab Emirates

UAE law mandates specific formatting and content requirements for delivery invoices. Under Federal Decree-Law No. 8 of 2017, your invoice must display "Tax Invoice" in both Arabic and English at the top of the document. You must include the supply date, which can be the delivery date or invoice date, whichever occurs first. The UAE Federal Tax Authority requires invoices to show VAT at the standard rate of 5% for most goods, with clear indication of any zero-rated or exempt supplies. Electronic invoices are legally valid under UAE Federal Law No. 1 of 2006 on Electronic Commerce, but must maintain the same information requirements as paper invoices. For international deliveries, you must include customs declaration numbers and comply with UAE Customs Authority documentation requirements. The invoice must also specify payment terms and include any applicable discounts or additional charges separately from the base price.