Dubai Electricity & Water Authority| VAT and E-invoicing information

Value-Added Tax or (VAT) and E-invoicing:

Effective 1 January 2018, the UAE introduced value-added tax (VAT) under Federal Decree-Law No 8 of 2017 and updated by Federal Decree-Law No 18 of 2022 and its Executive Regulations. As Dubai Electricity and Water Authority (PJSC) is a registered government organisation subject to the provisions of the VAT legislation, VAT is charged a rate of 5% on the consumption bills and other taxable supplies. For more information about VAT, please visit the Federal Tax Authority’s Federal Tax Authority United Arab Emirates

Electronic Invoicing (E-Invoicing)

The UAE is implementing a nationwide e-invoicing framework in line with regulations issued by the Ministry of Finance. As a registered taxpayer with annual taxable supplies exceeding AED 50 million, DEWA will be included in the first phase of the e-invoicing implementation programme and will comply with all applicable e-invoicing requirements issued by the relevant authorities. Further information will be announced in due course.

Further details regarding VAT and e-invoicing, including DEWA’s registration and compliance information, are provided below.

DEWA Tax Registration Number (TRN) is 100027620200003.

DEWA Tax Identification Number (TIN) is 1000276202.

DEWA Trade Licence Number (TL) is 1029366 (Issuing Authority: Dubai Department of Economy and Tourism – DET)

DEWA Legal Address is Umm Hurair 1, Bur Dubai, PO Box 564, Dubai, UAE.

1. What is VAT?
Value Added Tax (VAT) is a tax imposed by the UAE Government on supply of goods and services.

2. When will the VAT come into effect and what will be the rate?
VAT will be introduced across the UAE on 1 January 2018 at a standard rate of 5%.

3. How the VAT will be applied?
VAT will be added in DEWA’s consumption bill at 5%.  However, VAT is not applicable in respect of Housing fee, Sewerage fee, and Irrigation fee, collected by DEWA on behalf of Dubai Municipality. Knowledge fee and Innovation fee are also exempted from VAT.

4. Is it compulsory to pay VAT?
Yes. Exceptions to VAT are only by law, and these are published by the Federal Tax Authority.  Business owners can claim back their VAT payments, provided they have registered for VAT and meet the requirements.  For further details, please visit

5. How can a business register for VAT and receive a Tax Registration Number (TRN)?
Businesses can register for VAT tax through the e-services section on the FTA website @ https://eservices.tax.gov.ae

6. I am a Business owner.  I have registered with the UAE Federal Tax Authority and have received my certificate and Tax Registration Number (TRN).  Do I need to share this with DEWA?

As a Customer:  After receiving a Tax Registration Number (TRN), you are required to update your account details through our customer portal so that your TRN is printed in our monthly bill sent to you.  This allows you to recover VAT when you submit a VAT return.

As a Supplier: Your supply of goods and services after 1.1.2018 is subject to VAT.  You must register your TRN with DEWA through our SRM portal using the link https://srm.dewa.gov.ae and login using your credentials. Your TRN number and DEWA’s TRN number must be mentioned in all your invoices, if not VAT billed by you will not be paid. 

7. What is the change in the process of submitting invoices to DEWA for our supplies/services?
While logging your invoice using the Supplier Relationship Management (SRM) portal against the Goods Received Note (GRN) or Service entry sheet, you must select the correct tax code.

8. Where can I get more information?
For more information, please visit