Commercial Invoice UAE: Guide to Requirements & Template

A commercial invoice in the UAE is a mandatory legal document that proves a sale has taken place between an exporter and an importer. It's crucial for clearing goods through UAE customs. This blog breaks down what a UAE commercial invoice includes, why it matters, and why attestation is a non-negotiable part of the process. 

What is a Commercial Invoice in the UAE?

A Commercial Invoice in the UAE is a mandatory legal document used in international trade. It serves as proof of sale between an exporter (seller) and an importer (buyer), and is a core requirement for customs clearance in the UAE. It forms the basis for customs valuation and is used for shipment clearance, foreign exchange, and recordkeeping.

The commercial invoice document must be in English or Arabic. If not, then it should be accompanied by an official translation. Also, it must be an original, unlaminated document. It must also be attested by the relevant governing bodies, like the Chamber of Commerce and the UAE embassy in the exporting country.

Key Components of a UAE Commercial Invoice

Here’s what primarily a commercial invoice UAE must include:

• Seller’s Information – Exporter’s full name, address, contact details
• Buyer’s Information – Importer’s full name, address, contact details
• Invoice Number – Unique reference for tracking
• Date of Issue – Date the invoice is generated
• Description of Goods – Detailed product info (unit price, weight, quantity)
• Total Value – Total declared value of goods + currency
• Terms of Sale (Incoterms) – such as CIF (Cost, Insurance, Freight), FOB (Free on Board)
• Shipping Details – Mode of transport (air/sea/land), shipment date
• Country of Origin – Where the goods were made
• Payment Terms – Due date and payment method (such as 30 days after shipment)
• Currency of Transaction – Clearly stated
• Signature – Authorized signature from the exporter, certifying accuracy

UAE Commercial Invoice Template 

Here’s a commercial invoice template for the UAE:

COMMERCIAL INVOICE

Seller Information

Buyer Information

Itemized List of Products/Services

 Bank Information

Importance of Commercial Invoice Attestation 

Businesses that import items valued at AED 10,000 or more for local re-export into the UAE must attest the commercial invoices and pay a service fee of AED 150 per invoice as of February 1, 2023. So, attestation of a commercial invoice is a regulatory requirement that validates the document’s authenticity and legal standing in international trade.

Legal Recognition: An attested commercial invoice is legally recognized by UAE customs and government authorities. Without attestation, your invoice won’t be accepted during import/export clearance.

Customs Clearance: UAE Customs uses the attested invoice to verify the true value, origin, and details of the shipment. Incorrect or unauthenticated invoices can result in clearance delays, penalties, or even confiscation of goods.

Prevention of Fraud and Penalties: Attestation ensures that the invoice is genuine and that both the seller and buyer are legitimate entities. It reduces the risk of document forgery, misdeclaration, and over/under-invoicing. Moreover, failing to attest and link invoices may lead to a penalty of AED 500 per unattested or unlinked invoice.

Banking & Payment Processing: For transactions involving Letters of Credit or bank guarantees, banks require attested commercial invoices to release payments.

Tax and Duty Calculations: UAE authorities rely on the attested invoice to assess customs duties, VAT, and other applicable taxes based on the declared value.

Conclusion 

A commercial invoice in the UAE is a legally required document that facilitates international trade, customs clearance, tax calculation, and secure payments. It must include specific details like buyer/seller info, product description, value, Incoterms, and more. The document must be issued in English or Arabic, officially attested, and remain unlaminated. 

Attestation is mandatory and ensures the invoice is legally recognized by UAE authorities. Understanding and complying with these requirements is essential for smooth cross-border transactions and avoiding costly delays or penalties.