A simplified tax invoice can be issued only in the below situations: a. Where your customer is unregistered for VAT, or; b. Where your customer is registered for VAT but the value of supply is AED 10,000 or less. You can issue a simplified tax invoice only in the above scenarios. A simplified tax invoices is not required to contain all details mandatory for a full tax invoice i.e it need contain only the below details: a. The words “Tax Invoice” clearly displayed on the invoice ; b. The name, address, and Tax Registration Number of the Registrant making the supply ; c. The date of issuing the Tax Invoice ; d. A description of the Goods or Services supplied ; e. The total Consideration and the Tax amount charged. You may refer the FTA website for the format of a simplified tax invoice.