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FTA has defined a VAT invoice format in UAE. How to prepare VAT invoice in UAE is a very important task for all the business. A VAT invoice must have TRN. All the businesses must follow the format of VAT invoice issued by FTA otherwise they will get the VAT fines and penalties in UAE. According to the FTA, there will be two kinds of invoices for VAT in UAE, Supply for less than the specified amount will be considered to maintain a simplified VAT invoice – specifically for supermarkets and retail industry. However, supply for more than the specified amount will have to make a detailed invoice.