B2B e-Invoicing in the United Arab Emirates (UAE)
The UAE Ministry of Finance has announced the launch of its Electronic Invoicing Framework, introducing mandatory e-invoicing based on the Peppol standard. Implementation will be carried out in phases, with requirements varying according to business size and sector.
As of January 2027, e-Invoicing will become mandatory for businesses with annual turnover above AED 50 million.
Starting July 1, 2026, any company or individual may begin using the Electronic Invoicing System on a voluntary basis.
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UAE B2B Peppol e-Invoicing Framework: Pilot from July 2026, Mandate Phased As OF January 2027
The UAE Ministry of Finance has announced the launch of its Electronic Invoicing Framework, introducing mandatory e-invoicing based on the Peppol standard. The legislation will regulate electronic transactions, electronic accounting, and storage both in the B2B and B2G domains. In the future, it will also apply to B2C transactions.
Businesses and government entities will benefit from a new approach to invoicing where simplification, standardization, and automation will contribute to the near real-time exchange of invoices. In addition, they will facilitate seamless tax reporting to the UAE Federal Tax Authority.
Implementation will be carried out in phases, with requirements varying according to business size and sector. All entities subject to the framework must appoint an Accredited Service Provider (ASP) to connect to the system and ensure compliance.
Starting July 1, 2026, any company or individual may begin using the Electronic Invoicing System on a voluntary basis. In that case, it will be necessary to comply with all the technical requirements defined by the Ministry and the Authority for its proper use.
Key Phases of Implementation
Pilot Programme
- Start date: July 1st, 2026
- Scope: Selected group of taxpayers will begin live testing of the e-invoicing system ahead of the wider rollout.
Large Taxpayers (Annual Revenue ≥ AED 50 million)
- Must appoint an Accredited Service Provider by July 31st, 2026
- Mandatory e-invoicing implementation from January 1st, 2027
Other Taxpayers (Annual Revenue < AED 50 million)
- Must appoint an Accredited Service Provider by March 31st, 2027
- Mandatory e-invoicing implementation from July 1st, 2027
Government Entities (B2G)
- Must appoint an Accredited Service Provider by March 31st, 2027
- Mandatory e-invoicing implementation from October 1st, 2027
e-Invoicing Framework
The UAE Ministry of Finance (MoF) has outlined the key pillars of the future e-invoicing regulatory framework in its recently published Consultation Document:
- Adoption of Peppol to streamline cross-border transactions and reduce friction.
- Implementation of the Five-Corner Model, with the tax authority acting as a Peppol Access Point to enhance the exchange of invoices.
- AE PINT Data Dictionary, designed to standardize data requirements for invoices.
The Data Dictionary, published as part of the UAE E-Invoicing Consultation Document, provides a structured framework for key data elements (fields) and their attributes, offering clarity on the most commonly used invoice types in the country. By standardizing these elements, it ensures consistency across various document types, facilitating seamless integration and efficient processing of e-invoices within the business ecosystem.
Through this initiative, the Ministry of Finance aims to:
- Establish a common standard – Define key data elements in e-invoices to ensure consistency across all industries.
- Identify gaps and areas for improvement – Determine additional data fields needed for operational, regulatory, and analytical purposes.
- Gather industry expertise – Engage accounting firms, e-invoicing service providers, and business leaders to develop a practical, scalable framework.
The insights gained from this process will be essential in refining the final e-invoicing model, ensuring it is robust, user-friendly, and seamlessly integrated into business operations, paving the way for a more efficient and transparent tax ecosystem in the UAE.
How electronic invoicing works in the United Arab Emirates: DCTCE
The UAE e-invoicing model consists of a decentralized Continuous Transaction Control or CTC model based on Peppol. This model is also referred to as the Peppol 5-corner model.
The framework comprises a five-corner model, including the issuer, the receiver, and the central tax platform. The standard used is UAE Peppol PINT, so both sender and receiver must have certified Peppol Access Points, which will validate the information and send it to the recipient. The issuer's Peppol Access Point will manage the transmission of the invoice to the tax authority. In this setup, the governmental platform serves as an invoice repository without conducting validation on the invoices.
- The seller sends the invoice data to your certified service provider.
- The service provider transforms the document to the standard electronic invoice XML format in UAE.
- The seller's supplier sends the e-invoice to the buyer's service provider. And the buyer's service provider forwards it to the buyer.
- At the same time, the seller's service provider communicates the tax data of the e-invoice to the central government platform.
- The centralized government platform sends a notification of successful receipt.
For the time being, the exchange of electronic business documents is allowed, as long as the receiver agrees to receive them in the format decided together with the issuer. They must be generated following the established standards and must be stored in the same format in which they were issued. The application of an electronic signature is mandatory to guarantee the authenticity and integrity of the documents.
Together with the administrations in each country, SINGIRI AUDITING continuously tracks the advancement and evolution of the laws governing electronic invoicing.
e-Invoicing Context in the UAE
The Federal Tax Authority (FTA) published Federal Law No.1 of 2006 on Business and Electronic Transactions, introducing regulations related to electronic accounting, storage, and validation processes such as authorization and document signing.
This regulation mandates that whenever electronic invoicing is required, invoices must only be created and distributed electronically, and an electronic signature must be used. These documents must also be stored electronically for ten years.
The exchange of electronic commercial papers is currently permitted, provided that the recipient agrees to receive them in the format that was chosen along with the issuer. They must be produced following the set guidelines and stored in the same format as when they were first given. To ensure the legitimacy and consistency of the documents, an electronic signature must be used.
The Federal Law of 2006 has the following objectives:
- To lay the foundations and obligations of mandatory electronic processes.
- Unify the procedure for the creation of electronic invoices and promote the development of technological infrastructures necessary to implement electronic processes.
- Facilitate the exchange of documents with public entities and business partners in a standardized and authenticated manner.
What is the role of accredited service providers (ASPs) in e-invoicing?
ASPs are intermediaries approved by the FTA to facilitate the generation, validation, and submission of e-invoices. They ensure compliance by converting invoices into the required Peppol specified format and transmitting them to the FTA and receivers through secure networks.
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