Name: Wink You
Author: Wink You

Every restaurant in the UAE that is registered for VAT issues tax invoices many times a day, usually without thinking about it, because the cashier system prints one with every bill. That is exactly why it pays to know what the invoice must contain. If the template is wrong, it is wrong on every receipt you have printed since you opened.

This guide summarises the rules as published by the Federal Tax Authority (FTA) and the Ministry of Finance, as of October 2026. It is general information, not tax advice. For your own situation, check with the FTA or a registered tax agent.

Do you need to register for VAT?

Registration depends on the value of your taxable supplies and imports, not on your profit. According to the UAE government portal and the Ministry of Finance:

Mandatory registration: when your taxable supplies and imports exceeded AED 375,000 over the previous 12 months, or are expected to exceed it in the next 30 days.
Voluntary registration: when your taxable supplies and imports, or your taxable expenses, exceed AED 187,500.
Timing: the FTA guide for taxable persons says the application must be made within 30 days of becoming required to register.

VAT was introduced in the UAE on 1 January 2018 at a standard rate of 5%, and that is the rate on a normal restaurant sale. The FTA also requires prices advertised to consumers to include VAT, and it names food menus specifically. So the price on your printed menu, your QR menu and your delivery listing should be the price the guest actually pays, VAT included.

Every taxable sale needs a tax invoice

The FTA public clarification on tax invoices (VATP006) is direct: a VAT registered business must issue and deliver a tax invoice for every taxable supply. Offering to print one only if the guest asks does not meet the requirement. In the FTA's words, this is not optional.

For a restaurant, this means the bill or receipt you hand over at payment has to be a valid tax invoice. The good news is that most of your sales can use the shorter, simplified format.

Simplified or full tax invoice?

You may issue a simplified tax invoice when the customer is not registered for VAT, which covers almost every diner, or when the customer is VAT registered and the sale is AED 10,000 or less. For a VAT registered customer above that amount, you issue a full tax invoice.

A simplified tax invoice must show

The words "Tax Invoice" clearly displayed.
Your name, address and Tax Registration Number (TRN).
The date the invoice is issued.
A description of what was supplied.
The total amount and the VAT charged.

On a simplified invoice, items can be listed at their price including VAT, with the total and the VAT amount shown at the bottom.

A full tax invoice must show

The words "Tax Invoice" clearly displayed.
Your name, address and TRN.
The customer's name and address, and their TRN if they are registered.
A sequential or unique invoice number.
The date of issue, and the date of supply if it is different.
A description of the goods or services.
For each line: unit price, quantity, VAT rate and the amount payable in AED.
Any discount given.
The total amount payable in AED, and the VAT amount in AED.

Where this comes up in a restaurant: corporate lunches, catering, events and large group bookings paid by a company. Ask for the customer's TRN before you close the bill, because adding it afterwards means reissuing the invoice.

Timing, rounding and foreign currency

Timing: the FTA guide for taxable persons says a tax invoice must be issued within 14 calendar days of the date of supply. In a restaurant, issue it at payment and the question never comes up.
Rounding: VAT may be rounded to the nearest fils, and on a full tax invoice the rounding is done line by line.
Foreign currency: an invoice issued in another currency must still show the VAT amount in AED and the exchange rate used, based on the UAE Central Bank rate on the date of supply.

Branches, records and returns

One TRN for all branches. The FTA treats a business and its branches as one person for VAT, with a single TRN, so every branch prints the same number.
Keep records for at least five years after the end of the tax period, including the tax invoices and credit notes you issue and receive.
File returns on time. Tax periods are usually quarterly, and the return is due no later than the 28th day after the period ends, even when there is no tax to pay.

E-invoicing is on the way

On 29 September 2025 the Ministry of Finance announced the scope and timeline of a national electronic invoicing system for business to business and business to government invoices. A pilot began on 1 July 2026. Businesses with annual revenue of AED 50 million or more must use the system from 1 January 2027, and businesses below that from 1 July 2027.

Selling a meal to a diner is a business to consumer sale, which is not part of that announced scope. Invoices you issue to companies, for example for catering or corporate accounts, may be. Check the Ministry of Finance website as the dates get closer, and ask your POS provider what their plan is.

A checklist for your cashier system

Your legal name, address and TRN print on every receipt.
The receipt says "Tax Invoice" at the top.
Menu prices are entered including VAT, and the VAT line on the receipt is calculated correctly.
Discounts reduce the VAT, not only the total.
Refunds create a matching record, so your VAT return reflects them.
You can issue a full tax invoice with a company's name, address and TRN when asked.
Every invoice has a unique number, so any bill can be found again.
Reports give you sales and VAT for each period, ready for your return.
Arabic item names print properly on the thermal receipt.

Common mistakes

Menu prices shown before VAT, with the tax added at the till.
Handwritten bills for corporate orders, without the customer's TRN.
Voids and refunds handled outside the system, so the VAT report never matches the bank.
Different branches printing different legal names or an old address.

How Wink You handles UAE VAT

Wink You's tax invoices are built for UAE VAT. You enter your TRN once, set prices including VAT, and the POS works out the 5% VAT on every sale and prints it on thermal receipts over Bluetooth or LAN. Sales flow into double-entry accounting, where you can also issue an invoice carrying a company customer's TRN, and VAT return figures come from the same records as your sales. If you want to check a receipt against this list, book a demo and we will print one for you.

Sources

FTA public clarification VATP006, Tax Invoices: tax.gov.ae/DataFolder/Files/Pdf/06-Tax-Invoices.pdf
FTA, Get to know your tax obligations: tax.gov.ae (VAT awareness guides)
FTA, VAT guide for taxable persons (VATG001): tax.gov.ae
UAE government portal, Register for VAT: u.ae
Ministry of Finance, Value Added Tax: mof.gov.ae/vat
Ministry of Finance announcement on e-invoicing, 29 September 2025: mof.gov.ae