e-Invoice.app

United Arab Emirates e-Invoicing

Updated 15 February 2026

Featured

Avalara

B2B

phased

from 1 July 2026

Phased rollout by company size via accredited service providers. Large companies (>AED 50M) from Jan 2027.

B2G

phased

from 1 July 2026

Mandatory for all government entities via accredited service providers. Full tax invoices required.

B2C

none

No mandate.

Penalties cover: Failure to Implement E-Invoicing System, Failure to Issue/Transmit Electronic Invoice, Failure to Issue/Transmit Electronic Credit Note, System Failure Notification (Issuer), System Failure Notification (Recipient), Failure to Notify Data Changes to ASP

View penalty information, exemptions, and cross-border requirements for United Arab Emirates.

PINT AE (UAE-specific e-invoicing standard)

Cabinet Decision No. 100 of 2025 (VAT Regulations amendments)

PINT AE structured format (full tax invoices only; simplified invoices not permitted)

Archiving Requirements:

5 years retention per Federal Decree-Law No. 8/2017 on VAT and Executive Regulations ; Accredited service providers must adhere to data storage and archival requirements.

Access United Arab Emirates's PINT AE (UAE-specific e-invoicing standard), Cabinet Decision No. 100 of 2025 (VAT Regulations amendments) standards, PINT AE structured format (full tax invoices only; simplified invoices not permitted) format specifications, clearance model details, and archiving requirements.

N/A

No SAF-T implementation; UAE uses PINT AE standard with accredited service provider infrastructure and 5-corner model for secure e-invoice exchange.

Access detailed regulatory announcements and implementation guidance.

Legal amendments introduced

29 October 2024

National