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United Arab Emirates

United Arab Emirates e-Invoicing

Updated 26 February 2026

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In-depth mandate analysis, timeline, exemptions, and vendor selection

B2B
phased
from 1 July 2026
Phased rollout by company size via accredited service providers. Large companies (>AED 50M) from Jan 2027. Guidelines address special scenarios including Free Zone entities, margin scheme supplies, summary invoices, continuous supplies, and exports.
B2C
none
No mandate.
B2G
phased
from 1 July 2026
Mandatory for all government entities via accredited service providers. Full tax invoices required.

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Exemptions

Out-of-Scope Entities
Minimal exemptions. Existing VAT exceptions will be withdrawn at launch.
Voluntary Users
Penalties do not apply to entities issuing, transmitting, or reporting e-invoices on a voluntary basis prior to their mandatory compliance date per Article 2(2) of Cabinet Decision No. 106/2025 .
Intra-VAT Group Transactions
24-month grace period for intra-VAT group transactions beginning January 1, 2027. During this period, e-invoicing requirements for transactions between entities within the same VAT group are exempted.
Self-Billed Commercial Documents
Self-billed commercial documents are excluded from the e-invoicing requirements under the current guidelines.

Cross-Border Conditions

Non-Resident VAT Registrants
Non-UAE resident entities registered for UAE VAT must implement electronic invoicing if obligated to issue tax invoices under Federal Decree-Law No. 8/2017 on VAT.

Penalties

Failure to Implement E-Invoicing System
AED 5,000 per month (or part thereof) for failure to implement the Electronic Invoicing System or appoint an Accredited Service Provider within the prescribed timeline under Cabinet Decision No. 106/2025 .
Failure to Issue/Transmit Electronic Invoice
AED 100 per Electronic Invoice, up to a maximum of AED 5,000 per calendar month for failure to issue and transmit invoices to recipients through the system within the prescribed timeline.
Failure to Issue/Transmit Electronic Credit Note
AED 100 per Electronic Credit Note, up to a maximum of AED 5,000 per calendar month for failure to issue and transmit credit notes to recipients through the system within the prescribed timeline.
System Failure Notification (Issuer)
AED 1,000 per day (or part thereof) for failure by the issuer to notify the Federal Tax Authority of a system failure within the prescribed timeline.
System Failure Notification (Recipient)
AED 1,000 per day (or part thereof) for failure by the recipient to notify the Federal Tax Authority of a system failure within the prescribed timeline.
Failure to Notify Data Changes to ASP
AED 1,000 per day (or part thereof) for failure by issuer or recipient to notify the appointed Accredited Service Provider of changes to data registered with the Authority within the prescribed timeline.

Standards:

PINT AE (UAE-specific e-invoicing standard based on UBL 2.1)
Cabinet Decision No. 100 of 2025 (VAT Regulations amendments)

Supported Formats:

PINT AE structured XML format (full tax invoices only; simplified invoices not permitted)
VAT amounts and total payable must be displayed in AED; foreign currency conversions must follow UAE Central Bank exchange rates

Clearance Model:

5-corner DCTCE (Decentralized Continuous Transaction Control and Exchange) model via Ministry of Finance and accredited service providers (ASP). Tax data reported to FTA in near real-time. System-to-system integration required.

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.

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.

Legal amendments introduced
29 October 2024
National
Decree-law and guidance updated to include e-invoicing concepts and system requirements.
Accreditation requirements for service providers published
1 March 2025
Preparation
Authorities started publishing accreditation and technical requirements for accredited service providers (ASP).
Major Regulatory Announcements
29 September 2025
National
Implementation timeline published, service provider list released, and VAT Regulations amended (Cabinet Decision No. 100/2025).
Cabinet Decision No. 106/2025 - Penalties framework published
25 November 2025
National
Comprehensive penalties and administrative sanctions for e-invoicing violations established under Cabinet Decision No. 106 of 2025 , effective the day following publication in the Official Gazette.
Ministry of Finance Publishes E-Invoicing Implementation Guidelines
26 February 2026
Preparation
Three official guideline documents released: UAE Electronic Invoicing Guidelines V1.0 detailing the decentralized 5-corner Peppol model, Considerations for Selecting an Accredited Service Provider V1.0 with ASP selection criteria, and UAE Electronic Invoice Mandatory Fields V1.0 specifying 6 tax categories and 6 invoice categories. B2C transactions excluded from scope.
Pilot Phase Launch
1 July 2026
Pilot
Voluntary pilot program begins with selected taxpayers to test PINT AE format and ASP infrastructure.
Phase 2: Large Taxpayers (>AED 50M) - ASP Appointment Deadline
31 July 2026
Large businesses
All taxpayers with annual revenue exceeding AED 50,000,000 must appoint accredited service provider by this date.
Phase 2: Large Taxpayers Mandatory Implementation
1 January 2027
Large businesses
Mandatory e-invoicing implementation for all in-scope large businesses (annual revenue >AED 50M) via appointed accredited service provider.
Phase 3 & 4: ASP Appointment Deadline
31 March 2027
SMEs and Government
All other businesses (annual revenue <AED 50M) and government entities must appoint accredited service provider by this date.
Phase 3: Other Businesses Mandatory Implementation
1 July 2027
SMEs
Mandatory e-invoicing implementation for all remaining in-scope businesses (annual revenue <AED 50M) via appointed accredited service provider.
Phase 4: Government Entities Mandatory Implementation
1 October 2027
Government sector
Mandatory e-invoicing implementation for all government entities via appointed accredited service provider.

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