For the country-level data on UAE mandate status, technical specifications, and timeline, see [United Arab Emirates on e-Invoice.app](/country/AE). For the broader decentralised model context, see [PEPPOL countries](/peppol-countries).

UAE PINT AE: e-Invoicing Mandate 2026-2027

Q: What is PINT AE?

**PINT AE** is the UAE-specific variant of the **Peppol International Invoice (PINT)** specification. It is the national e-invoicing format under the UAE e-Invoicing Framework run jointly by the Ministry of Finance and the Federal Tax Authority. Technically, PINT AE extends [PINT](/blog/what-is-peppol) with UAE-specific tax, customs, and regulatory fields. The underlying format is **UBL 2.1 XML**. Paper invoices, PDFs, and scanned copies do not qualify as compliant e-invoices under the framework. Transmission happens through the Peppol network. Every taxable person must appoint an **Accredited Service Provider (ASP)** which acts as their Peppol Access Point and handles exchange with counterparty ASPs plus reporting to the FTA.

Q: Phased rollout: 2026 to 2027

The rollout runs in cohorts based on revenue and sector. A **pilot** begins **1 July 2026**, with selected taxpayers joining voluntarily to test the end-to-end flow. **Phase 1 (mandatory)** applies to businesses with revenue of AED 50 million or more. These taxpayers must appoint an ASP by **31 July 2026** and go live on **1 January 2027**. **Phase 2 (mandatory)** covers smaller businesses. They must appoint an ASP by **31 March 2027** and go live on **1 July 2027**. **Government entities** follow a separate track: ASP appointment by 31 March 2027, go-live by 1 October 2027.

What is PINT AE?

PINT AE is the UAE-specific variant of the Peppol International Invoice (PINT) specification. It is the national e-invoicing format under the UAE e-Invoicing Framework run jointly by the Ministry of Finance and the Federal Tax Authority.

Technically, PINT AE extends PINT with UAE-specific tax, customs, and regulatory fields. The underlying format is UBL 2.1 XML. Paper invoices, PDFs, and scanned copies do not qualify as compliant e-invoices under the framework.

Transmission happens through the Peppol network. Every taxable person must appoint an Accredited Service Provider (ASP) which acts as their Peppol Access Point and handles exchange with counterparty ASPs plus reporting to the FTA.

Phased rollout: 2026 to 2027

The rollout runs in cohorts based on revenue and sector. A pilot begins 1 July 2026, with selected taxpayers joining voluntarily to test the end-to-end flow.

Phase 1 (mandatory) applies to businesses with revenue of AED 50 million or more. These taxpayers must appoint an ASP by 31 July 2026 and go live on 1 January 2027.

Phase 2 (mandatory) covers smaller businesses. They must appoint an ASP by 31 March 2027 and go live on 1 July 2027.

Government entities follow a separate track: ASP appointment by 31 March 2027, go-live by 1 October 2027.

Scope and exclusions

The mandate applies to B2B and B2G transactions, including self-billing and third-party issuance. B2C transactions are excluded until a later phase is announced, and export invoices must be reported but are not transmitted via Peppol.

Activity-level exclusions set out in Ministerial Decisions 243 and 244 of 2025 cover sovereign government activities (transactions not in competition with the private sector), international passenger airline tickets where an e-ticket already serves as the tax document and ancillary services covered by e-documents, VAT-exempt or zero-rated financial services, and international cargo transport by air (temporarily exempted for 24 months). The UAE Ministry of Finance publishes the exclusions and updates them periodically.

Penalties

Cabinet Decision No. 106 of 2025 establishes the penalty framework. Failure to implement the system attracts AED 5,000 per month. Failure to appoint an ASP by the applicable deadline attracts a one-off fixed penalty plus ongoing monthly fines until remedied.

Penalties compound across violation categories, so a taxpayer that misses the ASP deadline and continues to issue non-compliant invoices faces multiple concurrent charges.