VAT Invoice Requirements in the GCC for Retailers

Every GCC country has its own VAT invoice rules. A retailer who sells across the Gulf needs to know which fields must appear, when a simplified invoice is allowed, how long records must be kept, and what the e-invoicing status is in each market. This guide covers the UAE, Saudi Arabia, Bahrain and Oman as of October 2026. Confirm each point with a local tax adviser or the official guidance before you set your system.

Core fields every VAT invoice needs

Across the four markets, a full tax invoice normally carries the same core information:

• The words "Tax Invoice" or the equivalent label.
• Your business name, address and tax registration number.
• An invoice number that runs in sequence, with no gaps.
• The date of issue and the date of supply, if different.
• A description of each item, its quantity and its unit price.
• The tax rate and the tax amount for each line, or a clear VAT summary.
• The total before tax, the total tax and the final total.

A full invoice to a VAT-registered business buyer also needs the buyer's name, address and tax number. A simplified invoice for a walk-in sale can leave out those buyer details.

UAE

In the UAE, the VAT rate is 5% on most goods. Basic foodstuffs may be zero-rated, and some items are exempt. Your product categories must carry the right treatment.

• Full tax invoice: needed for VAT-registered buyers who want to reclaim the tax. It needs the buyer's name, address and TRN.
• Simplified tax invoice: for walk-in sales. Guides cite a ceiling of AED 10,000 including VAT. It needs the label, your name, address and TRN, the date, a description, the VAT-inclusive total and the VAT amount in AED.
• Records: keep VAT records for five years, in a form you can retrieve for an FTA audit.
• E-invoicing: the phased rollout is under way, with large businesses first. See our UAE e-invoicing guide.

Guides differ on how the AED 10,000 rule applies to buyers without a TRN, so confirm the current treatment in FTA guidance.

Saudi Arabia

Saudi Arabia charges 15% VAT on most goods. Its invoices are either simplified or standard.

• Simplified invoice (B2C): for consumers and buyers without a VAT number. It is issued straight away and reported to ZATCA within 24 hours. A QR code must be visible.
• Standard invoice (B2B): for VAT-registered buyers. It must be cleared by ZATCA before it reaches the buyer. The buyer's 15-digit VAT number is mandatory.
• Phase 2: requires integration with the Fatoora platform, extra fields and signed XML. The waves and dates are set out in our ZATCA Phase 2 guide.

Bahrain

Bahrain charges 10% VAT on most goods. Its rules are set by the National Bureau for Revenue (NBR).

• Issue time: VAT invoices must be issued within fifteen days after the month of supply.
• Electronic invoices: allowed since 16 November 2023 without prior NBR approval, if the invoice is issued and kept electronically.
• Simplified invoices: guides describe simplified invoices for consumer sales and small supplies. Check the current limit with the NBR.
• E-invoicing: not yet mandatory, according to our research. No go-live date has been confirmed, so plan for a future rollout but do not assume a date.
• Records: guides describe a retention period of at least five years.

Oman

Oman charges 5% VAT on most goods. The Oman Tax Authority is moving the country to electronic invoicing under the Fawtara programme.

• Legal basis: Tax Authority Decision No. 189 of 2026 amends the VAT Executive Regulation and requires electronic tax invoices.
• Timing as reported: large taxpayers with annual supplies above OMR 5 million start on 1 April 2027, and the rest follow on 1 October 2027. Some earlier reports showed different dates, so check the Oman Tax Authority before you plan.
• Consumer sales: the reports say consumer sales are included in the mandate, not left to a later phase.
• Format: paper invoices, PDFs and emailed images will not count as electronic tax invoices once the rules take effect.
• Records: reports describe a retention period of ten years.

Building the invoice in your POS

Whatever the country, your POS needs the same basic capabilities:

• A TRN or tax number field on the business profile, and on each business customer.
• Sequential invoice numbers for each branch and each till, with no gaps.
• Tax rates per product, set by category, with zero-rated and exempt items marked separately.
• Separate receipts and full invoices. A walk-in sale prints a receipt. A business buyer gets a full invoice on A4 or on a printed tax invoice.
• Credit notes that point to the original invoice for returns and corrections.
• Arabic and English names on receipts and invoices.
• Reports that show VAT collected by rate, by branch and by period.

AIFFICIENTO sets the tax name (VAT, GST or another label) and the tax ID label for each market, and it prints tax-inclusive or tax-exclusive pricing as you choose. Business customers can have statements and A4 invoices. For the e-invoicing layer, integration is available on request. Our team configures and tests it for your registration. AIFFICIENTO does not claim any authority certification.

A quick checklist for each market

• Confirm the tax rate for each product category.
• Confirm the fields on a simplified invoice and a full invoice.
• Confirm the record keeping period.
• Check the e-invoicing status and your phase, if any.
• Test a sale, a return and a business invoice before go-live.

Rounding and VAT per line

Rounding causes more invoice disputes than almost any other setting. Decide whether your system calculates VAT per line or on the invoice total, and keep that choice the same across all tills. A receipt that shows a total different from the sum of its lines will confuse customers and auditors alike. Test a basket with several tax rates before you go live.

Pricing and next step

Plans for the UAE are AED 39 per month for Starter, AED 95 for Growth and AED 179 per branch for Business. In Saudi Arabia, the Starter plan is SAR 39 per month. See the pricing page for the full list.

Try AIFFICIENTO free for 30 days with full access and no credit card. Set your tax settings, print a simplified receipt and a full invoice, and check each field against the rules for your market.