FAQ
Delivery Note — Frequently Asked Questions
Quick answers to the questions UAE founders, freelancers and SMEs ask about the delivery note.
- Is the DocMak Delivery Note Maker really free?
- Yes — the first 100 documents every 30 days are free for every user, no signup required. Upgrade to Pro (79 AED/month) if you send more than 100 documents per month or want saved history.
- Do I need a TRN or VAT number to use the Delivery Note Maker?
- No. A TRN (UAE) or VAT number (KSA, Bahrain, Oman) is only required if your business is VAT-registered. If you do have one, add it to your saved company profile and DocMak will print it on every document automatically.
- Does the Delivery Note Maker support VAT across the GCC?
- Yes. Switch between VAT exclusive, inclusive, zero-rated and exempt modes. Set the rate to 5% for UAE and Oman, 15% for KSA, or 10% for Bahrain — the total breaks out the VAT line so the document satisfies FTA, ZATCA and NBR rules.
- Can I add my company logo and branding?
- Yes. Upload your logo once and DocMak embeds it at the top of every PDF you download. Pro users can save it permanently in their reusable business profile alongside brand colour, TRN and bank details.
- What format does the delivery note download in?
- A clean, print-ready PDF that renders identically on desktop, tablet and mobile. Selected builders also export to Word (DOCX). You can print directly from the browser or share the document over WhatsApp and email.
- Is the Delivery Note Maker usable across the GCC, not just the UAE?
- Yes. Defaults are UAE-localised (AED, 5% VAT, emirate addresses), but every field is editable so the Delivery Note Maker works for KSA, Qatar, Oman, Bahrain, Kuwait and Iraq — swap the currency, tax line and language.
- Does the Delivery Note Maker support Arabic or bilingual layouts?
- Selected DocMak builders ship native Arabic RTL and bilingual (English + Arabic) layouts, which are preferred for delivery notes destined for UAE courts, KSA ministries and Qatari banks. Where not built in, you can add an Arabic mirror block manually.
- Where is my delivery note stored?
- Free users keep nothing on DocMak servers — the PDF is generated in your browser and downloaded directly. Pro users can opt in to save full document history to the dashboard for instant retrieval and audit.
- Can I edit a delivery note after I download it?
- Open the Delivery Note Maker again, change any field, and re-download. Pro users can reopen any saved document from the dashboard, tweak it, and re-export — useful for revisions, addendums and reissues.
- What if my delivery note needs to be attested or notarised?
- Generate the PDF with DocMak, then take it to a UAE Notary Public or Ministry of Justice for notarisation and MoFA for attestation. Bilingual layouts speed up the process because most GCC ministries require Arabic.
Business use cases for a delivery note
How founders, freelancers and SMEs across the UAE, KSA, Qatar, Oman, Kuwait, Bahrain and Iraq use a delivery note day to day.
SMEs and trading companies
Small and mid-sized companies across the GCC send a delivery note every week to keep clients, suppliers and regulators on the same page. Whether you operate on the UAE mainland, out of a free zone, or across borders into KSA and Qatar, a clean, branded document makes your business look established from day one.
Freelancers and consultants
Independent consultants, designers, developers and coaches in Dubai, Riyadh, Doha, Muscat and Manama use a delivery note to project a professional image, get paid faster and avoid awkward back-and-forth with clients over missing information.
Startups raising capital
Founders pitching investors, applying for a trade licence or opening a corporate bank account are asked for delivery notes as part of due diligence. A well-structured document signals operational maturity and shortens the review cycle at ADGM, DIFC, DMCC, QFC and similar hubs.
Cross-border operations
Companies invoicing or contracting between the UAE, Saudi Arabia, Iraq, Oman, Kuwait, Qatar and Bahrain need delivery notes that respect local rules — Arabic language requirements, ZATCA e-invoicing in KSA, TRN in the UAE, CR numbers in Qatar and Oman — while staying commercially readable in English.
Required sections in a professional delivery note
Every delivery note should contain these building blocks so it holds up in front of clients, banks, courts and regulators across the GCC.
Issuer identification
Full legal name of the issuing company, trade licence or CR number, registered address in the emirate or region, contact email and phone. If VAT-registered, include the 15-digit TRN (UAE) or the equivalent tax number (KSA VAT number, Bahrain VAT account number, Oman VAT number).
Recipient details
Legal name and address of the customer, employee, counterparty or authority receiving the delivery note. For cross-border documents, include the country and, where applicable, the recipient's tax registration number.
Unique reference and dates
A sequential reference number (unique to your business) plus the issue date, and — where relevant — an effective date, expiry date or due date. Sequential numbering is required by tax authorities across the GCC for accounting audit trails.
Line items or subject matter
A clear description of each line, quantity, unit price in AED (or local currency), any applicable discount and the resulting subtotal. Avoid vague descriptions — regulators and clients both benefit from specificity.
Tax, totals and currency
Currency shown clearly (AED, SAR, QAR, OMR, KWD, BHD, IQD as applicable). VAT breakdown at the correct rate — 5% UAE / Bahrain, 15% KSA, no VAT in Kuwait / Qatar / Oman GCC members without VAT — plus a grand total. Show whether prices are VAT-inclusive or exclusive.
Signatures and authorisation
Named signatory, position, signature block and date. For legal documents add company stamp / seal, witness lines where required, and notarisation or attestation blocks for documents that will be presented to UAE courts, ministries, embassies or MoFA.
GCC compliance considerations
Tax, language, data-protection and attestation rules that shape how a delivery note is drafted, retained and shared across the GCC.
UAE Federal Tax Authority (FTA)
Tax invoices must show supplier name and TRN, customer name and TRN (for taxable supplies over AED 10,000), sequential invoice number, issue date, description, net amount in AED, 5% VAT and gross total. Simplified tax invoices are allowed under AED 10,000.
KSA ZATCA e-invoicing (Fatoora)
Since 2021, Saudi VAT-registered businesses must issue e-invoices with ZATCA-compliant fields, QR codes and (in Phase 2) cryptographic stamps integrated with ZATCA's platform. A delivery note issued to a KSA customer should mirror those fields even if generated abroad.
Bilingual and Arabic-language rules
Arabic is the official language of contracts, court filings and government-facing documents across the GCC. English is widely accepted commercially, but where a delivery note will be submitted to a court, ministry, immigration or a bank, provide a bilingual version — Arabic on the right, English on the left — to avoid rejection.
Data protection and confidentiality
The UAE PDPL (Federal Decree-Law 45 of 2021), KSA PDPL (2023), Bahrain PDPL and Qatar's data protection framework treat personal and commercial data in delivery notes as protected. Restrict circulation, use secure delivery (email, verified WhatsApp), and store PDFs in an access-controlled folder.
Retention and audit
Keep signed delivery notes in a searchable, backed-up archive. Regulators, banks and courts across the GCC increasingly accept digitally signed PDFs, but paper originals are still expected in real-estate, immigration and inheritance matters.
Industry-specific variations of a delivery note
How the delivery note adapts to trading, construction, professional services, technology, retail and real estate.
Trading & wholesale
A trading company's delivery note typically references HS codes, INCOTERMS (FOB, CIF, EXW), country of origin, and packing details. Add per-line unit and quantity precision so customs brokers can process the shipment without follow-up.
Construction & contracting
Construction-sector delivery notes reference the project name, LPO number, milestone or BOQ item, retention percentage and defects-liability period. Payment terms typically run to 30–60 days from certification.
Professional services & consulting
Service firms describe deliverables by phase or sprint, reference the underlying engagement letter, and split fees from reimbursable expenses. Add a scope statement to avoid disputes over what is included.
Technology, SaaS & digital
Tech companies bill in monthly or annual subscription cycles, reference the subscription plan, quote seats or usage tiers, and cite the master services agreement. Cross-border digital services from the UAE to KSA carry KSA VAT reverse-charge implications.
Retail, F&B and hospitality
Retail delivery notes emphasise SKU, discount and loyalty programme references. F&B and hospitality operators add service charge (10%), municipality fee (7%) and tourism dirham where applicable, keeping them separate from 5% VAT.
Real estate & facilities
Real-estate operators reference the Ejari or Tawtheeq contract number, unit number, chiller and utility split, and any commission or brokerage RERA rules. Facilities-management delivery notes reference the SLA schedule.
Country-specific guidance (7 GCC markets)
Currency, VAT rate, tax authority and language priority for a delivery note issued from — or into — each GCC market.
United Arab Emirates
Currency: AED. VAT 5% since 2018. TRN is a 15-digit FTA number. E-invoicing framework (EmaraTax) is rolling out from 2026. Federal Law No. 32 of 2021 (Commercial Companies Law) and Federal Decree-Law 33 of 2021 (Labour Law) govern most commercial and HR documents.
Saudi Arabia (KSA)
Currency: SAR. VAT 15% (raised from 5% in 2020). ZATCA Fatoora e-invoicing is mandatory for VAT-registered businesses. Follow the Companies Law issued by Royal Decree M/132 for corporate documents.
Qatar
Currency: QAR. No VAT yet, though a GCC-wide framework is in place. Corporate documents reference the QFC or mainland CR number. Arabic is the official language for government-facing delivery notes.
Oman
Currency: OMR. VAT 5% since 2021. Sultanate of Oman Tax Authority (OTA) rules apply for tax invoices; keep records for at least 10 years. CR (Commercial Registration) number replaces the UAE trade licence reference.
Kuwait
Currency: KWD. No VAT (as of writing). delivery notes for Kuwaiti counterparties should reference the Civil ID or the company's Commercial Licence number. Arabic-language contracts have priority in court.
Bahrain
Currency: BHD. VAT 10% since 2022 (raised from 5%). National Bureau for Revenue (NBR) governs tax invoicing. Sequential numbering and archiving requirements are similar to the UAE FTA rules.
Iraq
Currency: IQD. No federal VAT but customs duties and specific sector taxes apply. Arabic is mandatory for government-facing delivery notes; commercial contracts routinely reference both English and Arabic versions with Arabic prevailing.
Continue exploring the delivery note cluster
Related documents, format vs sample references, GCC country variants and glossary terms — everything you need to master the delivery note in one place.
Related documents
Documents used alongside a delivery note
Template vs example
Two ways to reference a delivery note
The blank, editable structure you fill in yourself — ideal when you already know what belongs in each field.
- Delivery Note exampleFilled
A filled-in GCC sample with realistic values — use it as a reference before drafting your own.
- Delivery Note guideWalkthrough
Complete walkthrough of fields, compliance and best practice.
GCC variants
Delivery Note across the GCC
Glossary terms
Key terms around a delivery note
- TRN (Tax Registration Number)
- The 15-digit number issued by the UAE Federal Tax Authority to every VAT-registered business. Required on tax invoices and other financial documents.
- ZATCA / Fatoora
- The Saudi Zakat, Tax and Customs Authority and its e-invoicing platform, Fatoora. Governs VAT invoicing across KSA and mandates QR codes and cryptographic stamps.
- MoFA attestation
- Legalisation by the UAE Ministry of Foreign Affairs — required for many commercial documents before they can be used abroad or in front of embassies.
- Reverse charge
- A VAT mechanism where the buyer (not the seller) accounts for VAT — common on cross-border services into the UAE and KSA.
- LPO / PO
- Local Purchase Order (LPO) or Purchase Order (PO) — the buyer's formal commitment to purchase goods or services from a supplier, referenced on the matching invoice.
- Free zone entity
- A company licensed by a UAE free zone (DMCC, IFZA, JAFZA, DIFC, ADGM, RAKEZ, etc.), enjoying 100% foreign ownership and — under specific conditions — 0% corporate tax on qualifying income.
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