Quick answer: A UAE restaurant tax invoice must show the supplier TRN, the date, a clear description, the 5% VAT rate and the VAT amount, in AED. For sales under the FTA threshold a simplified tax invoice is allowed. Restaurants stay compliant by issuing these on every dine-in, takeaway and delivery sale, which a POS like TajerGo does automatically.
This is general information, not tax advice. Confirm filing with a UAE tax adviser.
Most confusion around UAE VAT disappears once you know exactly what a compliant tax invoice has to contain. This guide breaks it down for F&B operators in Abu Dhabi, Dubai and across the Emirates.
What counts as a tax invoice in the UAE?
A tax invoice is the document that evidences a taxable supply and the VAT charged on it. For a restaurant, every sale that includes 5% VAT should produce a compliant tax invoice or a simplified tax invoice, depending on the value and customer.
Simplified versus full tax invoice
A simplified tax invoice is allowed for most consumer (B2C) restaurant sales, typically where the value is under the FTA threshold. A full tax invoice is required for higher-value or business (B2B) transactions and must carry more detail, including the recipient's details where applicable.
| Element | Simplified invoice | Full tax invoice |
|---|---|---|
| Supplier name and TRN | Yes | Yes |
| Date of issue | Yes | Yes |
| Description of goods/services | Yes | Yes |
| Total amount and VAT | Yes | VAT shown per line/total |
| Recipient name and address | Not required | Required |
| Sequential invoice number | Recommended | Required |
TRN rules
Your Tax Registration Number must appear on every tax invoice. A missing or incorrect TRN is one of the most common compliance failures, and it is invisible until an audit. A POS that prints the TRN automatically removes the risk.
Tax-inclusive versus tax-exclusive pricing
Decide once whether your menu prices include VAT or add it on top, and apply it consistently. Mixing the two creates reconciliation errors and customer disputes.
VAT on delivery and online orders
VAT applies to delivery, takeaway and online orders the same way it applies to dine-in. Each channel should carry the correct 5% VAT and appear in the same VAT report.
Common mistakes
- Missing or wrong TRN on receipts
- VAT calculated on the wrong base
- Inconsistent inclusive/exclusive pricing
- No clean record for the VAT return
How a POS automates compliance
A UAE-built POS applies the VAT rule at the point of sale, prints the TRN and VAT breakdown on every receipt, and exports a VAT summary for the filing period. TajerGo does this across dine-in, takeaway and delivery, so compliance is part of daily operations rather than a month-end scramble.
Frequently asked questions
What must a UAE restaurant tax invoice show? The supplier TRN, the date, a description, the 5% VAT rate and amount, in AED. Full invoices also need recipient details and a sequential number.
When can I use a simplified tax invoice? Generally for consumer sales under the FTA threshold. Higher-value or B2B sales need a full tax invoice.
Does VAT apply to delivery orders? Yes. Delivery, takeaway and online sales carry 5% VAT like dine-in.
Do I need a sequential invoice number? It is required for full tax invoices and recommended generally for a clean audit trail.
How do I produce a VAT report for filing? A POS like TajerGo exports a VAT summary for the period in one click, ready for your return or accountant.