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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
19 October 2026
Ministerial Decision No. 197 of 2026 excludes Tax Group transactions and drops the in-State storage rule
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
planned
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 activity, Tax Group transactions (temporary)
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: B2B from 1 Jan 2027 (revenue AED 50m or more) and 1 Jul 2027 (all others) · B2G from 1 Oct 2027
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
Ministerial Decision No. 168 of 2026 replaces the accreditation rules
9 October 2026
Technical
Ministerial Decision No. 197 of 2026 amends scope and storage rules
19 October 2026
Legislative
Premium Sponsors
Compliance Regime
Tax Authority
CTC Model
Decentralised exchange
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 , as replaced by Ministerial Decision No. 197 of 2026 from 1 October 2026, requires issue and transmission within 14 Business Days of the Date of Business Transaction, the earlier of the transaction date and the date of payment. The same decision repealed Article 12, which had required notice of a System Failure to the Authority. 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 v1.0.4, 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. 168 of 2026 (Service Provider eligibility and accreditation), Ministerial Decision No. 197 of 2026 (amendments to Decision No. 243 of 2025), 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, as replaced by Ministerial Decision No. 197 of 2026 from 1 October 2026, requires a Person to retain all Electronic Invoices, Electronic Credit Notes and associated data for the period prescribed under the Tax Procedures Law and to be able to produce them to the Authority on request; the earlier requirement to store the data within the State was removed. Under the Tax Procedures Law that is 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. Appendix 4 of the UAE Electronic Invoicing Guidelines V1.1 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
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
Tax Group transactions
Excluded for 24 months from 1 January 2027
More detail
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
Technical Update
19 Oct 2026Ministerial Decision No. 197 of 2026 excludes Tax Group transactions and drops the in-State storage rule
Ministerial Decision No. 197 of 2026 , in force from 1 October 2026, amends Ministerial Decision No. 243 of 2025: transactions within a Tax Group are excluded for 24 months from 1 January 2027, data no longer has to be stored in the UAE, the System Failure notice is repealed and the issue window is 14 Business Days.
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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
e-Invoicing is currently planned for future implementation for B2B and planned for future implementation for B2G transactions in the United Arab Emirates.
B2B e-Invoicing in the United Arab Emirates is planned for future implementation 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 v1.0.4, 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. 168 of 2026 (Service Provider eligibility and accreditation), Ministerial Decision No. 197 of 2026 (amendments to Decision No. 243 of 2025), 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 1 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.