Consulting Invoice Template UAE

How to write a consultant invoice

• Separate the retainer from extra work billed by the hour, so the client sees what was outside the agreement.
• Add a short summary of the work done; it reminds the client of the value they received.
• Bill retainers at the start of the month and hourly work at the end.
• Get the engagement letter signed before you start.

Not sure what to charge? Work out your minimum rate with the freelance rate calculator, and agree the price first with the quote generator.

What an invoice must include in the UAE

• The words 'Tax Invoice' clearly displayed
• Supplier's name, address and TRN
• Recipient's name, address and TRN where the recipient is registered
• A sequential invoice number
• Date of issue, and date of supply if different
• Description of the goods or services
• For each line: unit price, quantity, rate of tax and amount payable in AED
• Any discount, the gross amount payable, and the tax payable in AED
• Exchange rate where another currency is used
• Where the reverse charge applies, a statement to that effect and reference to the provision
• Issued within 14 days of the date of supply

Invoice rules in the UAE at a glance

Tax

VAT, standard rate 5%. See all rates and the VAT calculator

Tax number

TRN (Tax Registration Number)

Title

Tax invoice (VAT-registered suppliers)

Not registered for tax

A business that is not registered for VAT must not charge VAT or issue tax invoices. Registration is mandatory above AED 375,000 of taxable supplies a year.

Small invoices

Simplified tax invoices have been allowed for supplies to unregistered customers or up to AED 10,000, but amendments to Article 59 of the VAT Executive Regulation (Cabinet Decision No. 100 of 2025, from 29 September 2025) remove the simplified invoice for businesses within the e-invoicing system.

Payment terms

No statutory default payment period; the agreed terms apply.

Late payment

No fixed late payment fee. Under the Commercial Transactions Law (Federal Decree-Law No. 50 of 2022) a creditor can claim delay interest on a commercial debt from its due date without proving loss; compound interest is not allowed.

Keep records

5 years after the end of the tax period (15 years for real estate records).

Consulting Invoice Template UAE: frequently asked questions

Sources

1. Meydan Free Zone: UAE tax invoice requirements (Article 59 summary)
2. Grant Thornton UAE: Executive Regulation amendments and e-invoicing
3. KPMG: Implementation of the electronic invoicing system in the UAE
4. Global Law Experts: Delayed payments in the UAE (Commercial Transactions Law articles)
5. Akin Gump: Five key updates to the UAE Commercial Transactions Law