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United Arab Emirates e-Invoicing
الفاتورة الإلكترونية في الإمارات
Last reviewed
Exclusive Sponsor
The UAE is phasing in e-invoicing through Accredited Service Providers on a five-corner model, and the pilot has run since July 2026. Businesses with annual revenue of AED 50 million or more must appoint a provider by 30 October 2026 and implement e-invoicing from 1 January 2027.
Previous
1 July 2026
Pilot Programme and voluntary implementation begin
Latest
29 September 2026B2B
FTA restates the 30 October 2026 appointment deadline
Next
30 October 2026B2B
Appointment deadline for revenue of AED 50m or more
United Arab Emirates e-Invoicing Overview
All segments
Format
PINT AE
Channel
Peppol, through Accredited Service Providers
B2B
phased
from 1 January 2027Applies from
| 1 January 2027 | Issue | Larger businesses · Revenue of AED 50,000,000 or more |
| 1 July 2027 | Issue | All other businesses · Revenue below AED 50,000,000 |
Scope
Any Person conducting Business in the UAE, for every Business Transaction not excluded
Exempt
Airline tickets and EMDs, VAT-exempt or zero-rated financial services, sovereign government activity
More detail
A business with revenue of AED 50 million or more must appoint an Accredited Service Provider by 30 October 2026, and one below that threshold by 31 March 2027. Businesses join through the FTA’s EmaraTax platform.
B2G
planned
from 1 October 2027Scope
Supplies to Government Entities, including contracts tendered on government procurement portals
Exempt
Sovereign activity not in competition with the private sector
More detail
A Government Entity must appoint an Accredited Service Provider by 31 March 2027. Government-to-business and government-to-government transactions are covered as well.
Exclusive Sponsor
A-Cube API
Network ProviderItalian API-first e-invoicing and tax-compliance platform founded in 2018. Certified Peppol Access Point and SDI-accredited intermediary with dedicated REST API products for Italy (SDI), Poland (KSeF), Belgium (Peppol), France (Chorus Pro), Germany (XRechnung / ZUGFeRD) and the UAE (Peppol). Features AI-powered PDF-to-XML conversion, electronic receipts, e-archiving, open banking APIs, and connect
Coverage
Multi-Country
Technical
Peppol
API
Certified
ISO 27001
For
SMB
Mid-Market
Enterprise
Implementation Timeline(18 events)
Key deadlines: Issue: 1 January 2027 · All: 1 July 2027
Ministerial Decision No. 64 of 2025 sets the accreditation rules
13 March 2025
Technical
Cabinet Decision No. 100 of 2025 amends the VAT Executive Regulation
12 August 2025
Legislative
Cabinet Decision No. 106 of 2025 sets the penalty framework
8 December 2025
All
Ministerial Decision No. 66 of 2026 moves the appointment deadline to 30 October 2026
10 May 2026
B2B
Premium Sponsors
Compliance Regime
Tax Authority
CTC Model
Decentralised (Peppol)
Decentralised five-corner model: Accredited Service Providers exchange PINT AE invoices over Peppol and report a Tax Data Document to Corner 5.
More detail
A decentralised Continuous Transaction Control and Exchange model on five Peppol corners, set out step by step by the Ministry of Finance . The supplier (C1) passes PINT AE data to its Accredited Service Provider (C2), which validates it, converts it to the UAE XML format where needed and transmits it to the buyer's provider (C3) for delivery to the buyer (C4). In parallel C2 reports a Tax Data Document to Corner 5, the Federal Tax Authority, and C3 reports its own Tax Data Document once validation succeeds, returning a Message Level Status through the chain. The four-corner exchange opened on 21 April 2026 and the UAE eInvoicing Programme Introduction of 30 June 2026 confirmed Corner 5 was ready for the pilot. Article 6(5) of Ministerial Decision No. 243 of 2025 requires issue and transmission within 14 days of the Date of Business Transaction, the earlier of the transaction date and the date of payment, and Article 12 requires notice of a System Failure to the Authority within two Business Days. Under the UAE Electronic Invoicing Guidelines V1.1 onboarding is started by the taxpayer through EmaraTax, and the Participant Identifier the Authority issues on onboarding is scheme 0235 followed by the ten-digit Tax Identification Number, which is the first ten digits of the TRN. Three predefined endpoints stand in where the counterparty has none: 0235:9900000098 for a domestic buyer that has not yet implemented the system, 0235:9900000099 for an export buyer with no Peppol identifier, and 0235:9900000097 for a deemed supply. Six invoice categories run across standard and self-billing arrangements, and VAT amounts and the total payable must be given in AED at the Central Bank rate where the document currency differs. The mandatory and conditional data fields are listed in the UAE Electronic Invoice Mandatory Field Requirements .
Network
Peppol
Standards
Peppol PINT AE Billing v1.0.4 and PINT AE Self-Billing v1.0.4 (UBL 2.1), UAE Tax Data Document v1.0.3, reported to Corner 5 by both parties’ providers, Ministerial Decision No. 243 of 2025 (scope and obligations), Ministerial Decision No. 244 of 2025 (implementation timeline), Ministerial Decision No. 66 of 2026 (appointment deadline of 30 October 2026), Ministerial Decision No. 64 of 2025 (Service Provider eligibility and accreditation), Ministerial Decision No. 56 of 2026 (third-party PSP Products, two-year operating history), Cabinet Decision No. 100 of 2025 (VAT Executive Regulation amendments), Cabinet Decision No. 106 of 2025 (violations and administrative penalties), Federal Decree-Law No. 16 of 2024 and Federal Decree-Law No. 17 of 2024
Record-keeping & Reporting
Archiving
5 years retention
Archiving abroad permitted
More detail
Article 11 of Ministerial Decision No. 243 of 2025 ties retention to the Tax Procedures Law: five years after the Tax Period for a Taxable Person, five years from the end of the year of creation for other Persons and seven years for real estate records, plus four years during a dispute or tax audit. Section 5.4 of the UAE Electronic Invoicing Guidelines V1.1 reads "within the State" as requiring records the FTA can retrieve, whatever the location of the servers, and Appendix 4 lets a Person delegate storage to its Accredited Service Provider by contract without transferring the legal obligation.
SAF-T
Not required
No SAF-T requirement. Tax data reaches the Federal Tax Authority as a Tax Data Document sent to Corner 5 over the Peppol network by the Accredited Service Providers of both parties.
Technical Formats
PINT AE Billing (UBL 2.1 XML)
PINT AE Self-billing (UBL 2.1 XML)
UAE Tax Data Document (TDD) XML for Corner 5 reporting
Penalties
Failure to implement
AED 5,000 per month of delay
Late or missing e-invoice
AED 100 per invoice, up to AED 5,000 a month
Late or missing credit note
AED 100 per credit note, up to AED 5,000 a month
Issuer system-failure notice
AED 1,000 per day of delay
Recipient system-failure notice
AED 1,000 per day of delay
Unreported registration data changes
AED 1,000 per day of delay
Exemptions
Business-to-Consumer transactions
Outside the system until a ministerial decision
Sovereign activities
Excluded where not competing with the private sector
Airline services
Tickets and EMDs excluded; airway bills for 24 months
More detail
International passenger transport by an Airline where an Electronic Ticket is issued, and ancillary services to those passengers where an Electronic Miscellaneous Document is issued, are excluded under Article 4(1)(b) and 4(1)(c) of Ministerial Decision No. 243 of 2025 . International transport of goods by an Airline under an Airway Bill is excluded for twenty-four months only. Article 4(1)(d) runs that period from the date the Electronic Invoicing System becomes effective, whereas the UAE Electronic Invoicing Guidelines V1.1 run it from the date specified in Article 5 of Ministerial Decision No. 244 of 2025, so the two texts point at different end dates.
Exempt and zero-rated financial services
Excluded by Article 4(1)(e) where exempt or zero-rated
More detail
Financial services that are exempt from VAT or zero-rated under Article 42 of the VAT Executive Regulation are excluded under Article 4(1)(e) of Ministerial Decision No. 243 of 2025 . The UAE Electronic Invoicing Guidelines V1.1 note that standard-rated financial services stay in scope even where they qualify as zero-rated exports of services.
Voluntary users
No penalties while participating voluntarily
More detail
Intra-VAT-group grace period
24-month grace period from 1 January 2027
Cross-border Conditions
Non-resident VAT registrants
Tax invoices must be issued as e-invoices
Exports
Endpoint 0235:9900000099 where the buyer has no Peppol ID
Latest Update
Timeline Update
29 Sept 2026FTA restates the 30 October 2026 appointment deadline
At a joint meeting in Dubai the Federal Tax Authority confirmed that businesses with revenue of AED 50 million or more must appoint an Accredited Service Provider by 30 October 2026 and implement by 1 January 2027, and smaller businesses by 31 March 2027 and 1 July 2027.
Join the discussion
Three documents from the UAE MoF in one drop is more than we usually get, and the level of detail in the accredited service provider…
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Read our full United Arab Emirates e-invoicing compliance guide
In-depth mandate analysis, timeline, exemptions, and vendor selection
Official Sources
Related Countries
Frequently asked questions about e-Invoicing in the United Arab Emirates
The United Arab Emirates is currently implementing e-Invoicing in a phased rollout. B2B is in a phased rollout and B2G is planned for future implementation.
B2B e-Invoicing in the United Arab Emirates is in a phased rollout from 1 January 2027. The rollout runs in phases: 1 January 2027 (issue, larger businesses); 1 July 2027 (issue, all other businesses). Scope: Any Person conducting Business in the UAE, for every Business Transaction not excluded. A business with revenue of AED 50 million or more must appoint an Accredited Service Provider by 30 October 2026, and one below that threshold by 31 March 2027. Businesses join through the FTA’s EmaraTax platform.
B2G e-Invoicing in the United Arab Emirates is planned for future implementation from 1 October 2027. Scope: Supplies to Government Entities, including contracts tendered on government procurement portals. A Government Entity must appoint an Accredited Service Provider by 31 March 2027. Government-to-business and government-to-government transactions are covered as well.
The United Arab Emirates supports the following e-Invoice formats: PINT AE Billing (UBL 2.1 XML), PINT AE Self-billing (UBL 2.1 XML), UAE Tax Data Document (TDD) XML for Corner 5 reporting.
The United Arab Emirates uses the following e-Invoicing standards: Peppol PINT AE Billing v1.0.4 and PINT AE Self-Billing v1.0.4 (UBL 2.1), UAE Tax Data Document v1.0.3, reported to Corner 5 by both parties’ providers, Ministerial Decision No. 243 of 2025 (scope and obligations), Ministerial Decision No. 244 of 2025 (implementation timeline), Ministerial Decision No. 66 of 2026 (appointment deadline of 30 October 2026), Ministerial Decision No. 64 of 2025 (Service Provider eligibility and accreditation), Ministerial Decision No. 56 of 2026 (third-party PSP Products, two-year operating history), Cabinet Decision No. 100 of 2025 (VAT Executive Regulation amendments), Cabinet Decision No. 106 of 2025 (violations and administrative penalties), Federal Decree-Law No. 16 of 2024 and Federal Decree-Law No. 17 of 2024. Archiving requirement: 5 years retention; Archiving abroad permitted.
Yes, the United Arab Emirates uses the Peppol network for e-Invoice exchange. Peppol enables standardised cross-border e-Invoicing with other Peppol-connected countries and organisations.
Decentralised five-corner model: Accredited Service Providers exchange PINT AE invoices over Peppol and report a Tax Data Document to Corner 5.
The United Arab Emirates has penalties for e-Invoicing non-compliance. Failure to implement: AED 5,000 per month of delay; Late or missing e-invoice: AED 100 per invoice, up to AED 5,000 a month; Late or missing credit note: AED 100 per credit note, up to AED 5,000 a month; and 3 more.
The next e-Invoicing deadline in the United Arab Emirates is 30 October 2026: Appointment deadline for revenue of AED 50m or more. Last date for a Person with Revenue of AED 50,000,000 or more to appoint an Accredited Service Provider, under Ministerial Decision No. 66 of 2026.
Cross-border e-Invoicing in the United Arab Emirates: A Person without a place of residence in the UAE that must issue tax invoices under the VAT Decree-Law has to issue them as Electronic Invoices, per the UAE Electronic Invoicing Guidelines V1.1 . An export of goods or services is invoiced as an Electronic Invoice, which may also be provided to Customs. Where the overseas buyer has no Peppol identifier the supplier must carry the predefined endpoint 0235:9900000099 on the invoice, per the UAE Electronic Invoicing Guidelines V1.1 .
Exemptions from United Arab Emirates e-Invoicing may apply to: Business-to-Consumer transactions, Sovereign activities, Airline services. Check specific criteria as exemptions vary by transaction type and business size.