This article applies to selling in: United Arab Emirates

Quick Reference: VAT Invoice for the Customer

On this page you learn about issuing a compliant VAT invoice.

Issuing a VAT invoice

It is your sole responsibility to comply with all legal and VAT requirements for issuing and delivering VAT invoices to customers in respect to your sales transactions. If you are registered for VAT, UAE law requires you to send every customer that makes a VATable purchase from you a VAT invoice within 14 days of the date of supply. If you are unsure whether you have to issue a VAT invoice to a customer, we suggest that you contact your tax advisor. Amazon cannot assist you with legal or tax advice. Customers may consider the experience you provide with regard to VAT invoices when submitting Seller Feedback.

VAT on shipping and giftwrap revenue

For any Amazon fulfilled orders (FBA orders), we will determine the amounts charged to the customer for shipping and gift wrap services. We also determine the payment method fee charged to the customer for Cash on Delivery (COD) orders.

FBA orders may qualify for free shipping according to the Amazon shipping rules. In these cases, the customer is not charged shipping fees and, in turn, we neither remit to nor debit shipping fees from your Amazon seller account.

If, however a customer is charged for shipping, giftwrap services and/or using a particular payment method (Cash on Delivery), this revenue is part of your sales transaction with the customer and remitted with the amount of the item price revenue to your Amazon seller account. These revenues are featured as Shipping, Giftwrap and Payment Method Fee in the settlement report and transaction details. The total value of the sales transaction is the item price plus shipping, giftwrap and/or payment method fee revenue paid by the customer. You are responsible to account to the Federal Tax Authority (FTA) for any applicable VAT on the total value of the transaction. If you issue a VAT invoice to the customer, you are required to include the amount the customer paid for shipping, giftwrap and/or payment method fee. In this respect, Fulfillment by Amazon transactions are no different from sales transactions related to products you fulfill yourself and where the customer is also charged for shipping, payment method fees and/or giftwrap. After remitting any shipping, giftwrap and payment method fee revenue into your Amazon Seller Account, we will charge you a fee equal to the amount of any shipping, giftwrap and/ or payment method fee charged to the customer. Such transactions are called Shipping Chargeback, Giftwrap Chargeback or Cash on Delivery (COD) Chargeback in the Settlement report. In some cases, the Shipping, Giftwrap or Cash on Delivery (COD) Chargeback might be lower than the amounts that were remitted to your Amazon Seller Account. This does not impact the amount paid for shipping and/or giftwrap by the customer, which should be included on your VAT invoice to the customer.

Note: You should also include shipping and payment method fees charged for Seller Fulfilled orders using the Amazon Easy Ship service in your invoice to the customer.

See the Amazon Services UAE Business Solutions agreement for more information.

If, at any time, you are unsure of your VAT obligations, we strongly recommend you verify these with your local tax office or contact your tax advisor.

What does a VAT compliant invoice look like?

Full tax invoice

UAE law requires a full tax invoice to include the following:

  1. The words “Tax Invoice” clearly displayed on the invoice.
  2. The name, address, and Tax Registration Number of the Registrant (in this case the seller) making the supply.
  3. The name, address, and Tax Registration Number of the Recipient (in this case the customer) where he is registered for VAT.
  4. A sequential tax invoice number or a unique number which enables identification of the tax invoice and the order of the tax invoice in any sequence of invoices.
  5. The date of issuing the tax invoice.
  6. The date of supply (transaction with the customer) if different from the actual date the tax invoice was issued.
  7. A description of the products and services supplied. For Amazon orders this will include shipping and other services provided as discussed above.
  8. For each product or service, the unit price, the quantity or volume supplied, the rate of VAT and the amount payable expressed in AED.
  9. The amount of any discount offered.
  10. The gross amount payable expressed in AED.
  11. The VAT amount payable expressed in AED together with the rate of exchange applied where the currency is converted from a currency other than the UAE dirham.
  12. For some transactions the Recipient of Goods or Recipient of Services is required to account for Tax, and a statement that the Recipient is required to account for Tax, should be stated on the invoice with the relevant reference from the VAT Law.

Simplified tax invoice

When the supply you make is less than AED 10,000, you may issue a simplified tax invoice. The details need to include:

  1. The words “Tax Invoice” clearly displayed on the invoice.
  2. Your name, address, and Tax Registration Number.
  3. The date of issuing the Tax Invoice.
  4. A description of the Goods or Services supplied.
  5. The total amount charged and the VAT amount charged.

If, at any time, you are unsure of your VAT obligations, we recommend you speak to your local tax office or contact your tax advisor. Please make sure to always refer to the latest guidance or updates issued by the FTA.

Where to find the information to issue VAT compliant invoices

Fulfilled by Amazon orders: For orders that do not involve Cash on Delivery (COD)*, to identify all revenues between the seller and the customer access the Amazon Fulfilled Shipments report on the Fulfillment reports page.


  1. On the Reports menu, select Fulfillment.
  2. Navigate to the Sales section in the side navigation bar and select Amazon Fulfilled Shipments.
  3. Select the time period.
  4. Download the report.

For orders that do involve COD*, access the transaction details on the payment reports pages (you can either search for an order ID in the statement view or select an order from the transaction view).


  1. On the Reports menu, select Payments.
  2. Enter the Order ID in the search box.
  3. The transaction view opens, click on the total amount.

*You can determine whether an order involves COD in the Manage order view.

Seller Fulfilled orders (incl. Amazon Easy Ship): To identify all revenues between the seller and the customer for Seller Fulfilled orders, access the Order report from the order pages.


  1. On the Orders menu, select Order Reports.
  2. Select the time period to request the report or schedule an automated report.
  3. Download the report.

How to send a VAT invoice to the customer

There are three ways to share VAT invoices with customer:

  1. You can send a message to the customer attaching the invoice by accessing the order details on manage order pages.
  2. You can send an e-mail directly to the customer’s encrypted e-mail ID (you can find the customer’s encrypted e-mail ID in Order Reports (Seller Fulfilled orders incl. Easy Ship) or in Amazon Fulfilled Shipments report (FBA orders) or in buyer seller messaging if the customer has contacted you before).
  3. You can reply to customers contacting you through Buyer-Seller Messages.

Learn more about Buyer seller communication.

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