🇦🇪 United Arab Emirates
VAT 5% — Full compliance with Federal Tax Authority (FTA) requirements
VAT in the UAE
The UAE introduced VAT at 5% on January 1, 2018 — one of the lowest rates in the region. Administered by the Federal Tax Authority (FTA), it applies to most goods and services. XiKey automatically applies the 5% rate, generates FTA-compliant tax invoices with the Tax Registration Number (TRN), and produces VAT return preparation reports.
- 5% VAT on standard-rated supplies
- Zero-rated: exports, international transport, certain food
- Exempt: bare land, residential properties
- FTA-compliant invoice with TRN
- VAT return preparation reports
- AED currency with د.إ symbol
UAE Compliance Requirements
Everything you need to operate legally in the UAE
E-Invoicing Mandate 2026
The UAE announced a mandatory e-invoicing framework (Peppol-based) to be phased in from 2026. XiKey's architecture is prepared for this integration — when the FTA activates the mandate for your business wave, XiKey will submit invoices automatically.
AED Currency Details
The UAE Dirham (AED) divides into 100 Fils. XiKey formats amounts to 2 decimal places and displays the (د.إ) symbol on Arabic invoices and AED on English invoices.
Tax Invoice Requirements
UAE tax invoices must display: Supplier name and TRN, Customer name and TRN (B2B), Invoice date and sequential number, Description and quantity, Unit price, VAT rate and amount per line, Total (excl. VAT) and Total (incl. VAT).
UAE-Specific Notes
Multi-Emirate Businesses
XiKey supports branches in Dubai, Abu Dhabi, Sharjah, and all other emirates under a single company registration, with per-branch reporting.
| Item | Details |
|---|---|
| Implementation Date | 1 January 2018 |
| Registration Threshold | 375,000 AED (mandatory) / 187,500 AED (voluntary) |
| Return Filing Cycle | Quarterly (or monthly for large taxpayers) |
| E-Invoicing | Mandatory phased from 2026 (Peppol-based) |
Ready to Deploy in the UAE?
XiKey is ready to run in the UAE today — 5% VAT, FTA invoicing, and e-invoicing readiness for 2026.