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United Arab Emirates e-Invoicing
الفاتورة الإلكترونية في الإمارات
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The United Arab Emirates is rolling out e-invoicing in phases through Accredited Service Providers on a decentralised Peppol five-corner model in the PINT AE format. A voluntary pilot began on 1 July 2026. Large businesses appoint a provider by 30 October 2026 and go live on 1 January 2027, government entities on 1 October 2027.
United Arab Emirates e-Invoicing Overview
B2B
phased
from 1 January 2027Phased by revenue and delivered through Accredited Service Providers . The system covers any Person conducting Business in the UAE regardless of VAT registration status, in respect of every Business Transaction not excluded under Article 4 of Ministerial Decision No. 243 of 2025 . A Person with revenue of AED 50,000,000 or more must appoint a provider by 30 October 2026 and implement by 1 January 2027 under Ministerial Decision No. 66 of 2026 ; a Person below that threshold appoints by 31 March 2027 and implements by 1 July 2027 under Ministerial Decision No. 244 of 2025 . Voluntary implementation has been open to any Person since 1 July 2026. The UAE Electronic Invoicing Guidelines V1.1 cover investment holding companies, VAT groups, non-resident suppliers, self-billing, advance payments and retention billing.
B2G
phased
from 1 October 2027A Government Entity must appoint an Accredited Service Provider by 31 March 2027 and implement the Electronic Invoicing System by 1 October 2027 under Article 5(1)(c) of Ministerial Decision No. 244 of 2025 . Goods and services supplied to Government Entities, including under contracts tendered through the UAE government procurement portals, are in scope, and the UAE Electronic Invoicing Guidelines V1.1 confirm that G2B and G2G transactions are covered as well. Business Transactions conducted by a Government Entity in a sovereign capacity and not in competition with the private sector are excluded under Article 4(1)(a) of Ministerial Decision No. 243 of 2025 .
B2C
none
Business-to-Consumer Transactions are not subject to the Electronic Invoicing System, and a Person engaged exclusively in such transactions stays outside it, until a date set by a decision of the Minister under Article 5(2) of Ministerial Decision No. 244 of 2025 . The scope table in the UAE Electronic Invoicing Guidelines V1.1 places supplies to natural persons not carrying on Business outside the system, including where a billing agent invoices or collects on the supplier's behalf.
Next deadline30 October 2026 · Appointment deadline for revenue of AED 50m or more
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e-Invoicing PlatformClearTax is a global leader in tax compliance and e-invoicing, with a presence spanning India, Southeast Asia, the Middle East, Europe, and the USA. Our AI-native platform delivers end-to-end compliance across the full transaction lifecycle from real-time e-invoicing and VAT filings to accounts payable automation and proactive regulatory change monitoring. With over $500 billion in invoices proce
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Implementation Timeline(18 events)
Key mandate dates. Select a date for detail, or show all updates below.
Tax laws amended to enable eInvoicing
29 October 2024
Legislation
The Ministry of Finance announced Federal Decree-Law No. 17 of 2024 and Federal Decree-Law No. 16 of 2024 , which define the eInvoicing system in the Tax Procedures Law, give the Minister power to set its effective dates and scope, and widen the VAT definitions of tax invoice and tax credit note to cover electronic invoices.
Ministerial Decision No. 64 of 2025 sets the accreditation rules
13 March 2025
Accreditation
Ministerial Decision No. 64 of 2025 , issued 13 March 2025 and effective from 29 March 2025, laid down the eligibility criteria and accreditation procedure for Service Providers, including Peppol certification and OpenPeppol conformance testing, and required the Ministry to publish the list of Accredited Service Providers.
Cabinet Decision No. 100 of 2025 amends the VAT Executive Regulation
12 August 2025
Legislation
Ministerial Decisions 243 and 244 of 2025 published
29 September 2025
National
Cabinet Decision No. 106 of 2025 sets the penalty framework
25 November 2025
Compliance
First implementation guidelines published
23 February 2026
Preparation
The Ministry of Finance released the first UAE Electronic Invoicing Guidelines , the UAE Electronic Invoice Mandatory Field Requirements and Considerations for Selecting an Accredited Service Provider , setting out the five-corner model, the invoice categories and the mandatory and conditional data fields.
Peppol four-corner exchange opens
21 April 2026
National
Ministerial Decision No. 56 of 2026 amends ASP eligibility
29 April 2026
Accreditation
Ministerial Decision No. 56 of 2026 , issued 29 April 2026 and effective from 1 May 2026, replaced Article 5 of Ministerial Decision No. 64 of 2025 and added Article 5(bis). A Service Provider may now use a third-party PSP Product and outsource its development, operation or management while retaining full responsibility, and the PSP Product must have been in operation for at least two years.
Ministerial Decision No. 66 of 2026 moves the appointment deadline to 30 October 2026
14 May 2026
Large businesses
Ministerial Decision No. 66 of 2026 replaced Article 5(1)(a) of Ministerial Decision No. 244 of 2025, so a Person with revenue of AED 50,000,000 or more appoints an Accredited Service Provider by 30 October 2026 instead of 31 July 2026 while still implementing by 1 January 2027. The Ministry of Finance announced the change on 10 May 2026 , citing market readiness and the number of approved providers.
Electronic Invoicing Guidelines V1.1 published
1 June 2026
Preparation
Ministry of Finance and FTA announce the pilot phase
26 June 2026
National
At an awareness event in Sharjah the Ministry of Finance and the Federal Tax Authority announced the pilot phase of the five-corner model . The Ministry's Undersecretary urged businesses to select an Accredited Service Provider and complete onboarding through EmaraTax, and the Authority's Director General confirmed the rollout was running to the approved timelines.
Pilot Programme and voluntary implementation begin
1 July 2026
Pilot
Under Articles 3 and 4 of Ministerial Decision No. 244 of 2025 the Pilot Programme began, limited to a Taxpayer Working Group that the Ministry invites and that agrees in writing to take part, and any Person became free to implement the Electronic Invoicing System voluntarily. Both groups must meet every technical requirement set by the Ministry and the Authority.
Consolidated text of the accreditation decision published
22 July 2026
Legislation
Appointment deadline for revenue of AED 50m or more
30 October 2026
Large businesses
Last date for a Person with revenue equal to or above AED 50,000,000 to appoint an Accredited Service Provider , under Article 5(1)(a) of Ministerial Decision No. 244 of 2025 as replaced by Ministerial Decision No. 66 of 2026 . The UAE eInvoicing Programme Introduction of 30 June 2026 calls the move a targeted and final adjustment, leaves every other deadline in place and states that no further extensions will be granted.
Mandatory implementation for revenue of AED 50m or more
1 January 2027
Large businesses
A Person with revenue equal to or above AED 50,000,000 must have implemented the Electronic Invoicing System, a date left unchanged by Ministerial Decision No. 66 of 2026 . The twenty-four month grace period for intra-VAT-group transactions in the UAE Electronic Invoicing Guidelines V1.1 also starts on this date.
Mandatory implementation for Government Entities
1 October 2027
Government sector
Premium Sponsors
Compliance Regime
CTC Model
Decentralised (Peppol)
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
Article 11 of Ministerial Decision No. 243 of 2025 requires every Person in scope to store Electronic Invoices, Electronic Credit Notes and associated data inside the State for the period prescribed by the Tax Procedures Law . Article 3 of its Executive Regulation sets that period at five years after the relevant Tax Period for a Taxable Person, five years from the end of the calendar year the document was created for other Persons and seven years for real estate records, with four further years where a dispute or a tax audit is under way. 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, imposes no particular system layer for storage, and requires providers to keep transactional logs under the OpenPeppol Service Provider Agreement and the UAE Peppol Authority Specific Requirements.
SAF-T
N/A
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 the Electronic Invoicing System
Failure to issue and transmit an Electronic Invoice
Failure to issue and transmit an Electronic Credit Note
System failure notification by the issuer
System failure notification by the recipient
Failure to notify the provider of data changes
AED 1,000 for each day of delay, or part of a day, where the Issuer or Recipient fails to tell its appointed Accredited Service Provider about changes to the data registered with the Authority, under Cabinet Decision No. 106 of 2025 . Article 5(3) of Ministerial Decision No. 243 of 2025 allows five Business Days from confirmation of the amendment.
Exemptions
Business-to-Consumer transactions
Sovereign activities
Airline services
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
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
Intra-VAT-group grace period
Cross-border Conditions
Non-resident VAT registrants
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
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Frequently asked questions about e-Invoicing in United Arab Emirates
United Arab Emirates is currently implementing e-Invoicing in a phased rollout. B2B is in a phased rollout and B2G is in a phased rollout.
B2B e-Invoicing in United Arab Emirates is in a phased rollout since 2027-01-01. Phased by revenue and delivered through Accredited Service Providers . The system covers any Person conducting Business in the UAE regardless of VAT registration status, in respect of every Business Transaction not excluded under Article 4 of Ministerial Decision No. 243 of 2025 . A Person with revenue of AED 50,000,000 or more must appoint a provider by 30 October 2026 and implement by 1 January 2027 under Ministerial Decision No. 66 of 2026 ; a Person below that threshold appoints by 31 March 2027 and implements by 1 July 2027 under Ministerial Decision No. 244 of 2025 . Voluntary implementation has been open to any Person since 1 July 2026. The UAE Electronic Invoicing Guidelines V1.1 cover investment holding companies, VAT groups, non-resident suppliers, self-billing, advance payments and retention billing.
B2G e-Invoicing in United Arab Emirates is in a phased rollout since 2027-10-01. A Government Entity must appoint an Accredited Service Provider by 31 March 2027 and implement the Electronic Invoicing System by 1 October 2027 under Article 5(1)(c) of Ministerial Decision No. 244 of 2025 . Goods and services supplied to Government Entities, including under contracts tendered through the UAE government procurement portals, are in scope, and the UAE Electronic Invoicing Guidelines V1.1 confirm that G2B and G2G transactions are covered as well. Business Transactions conducted by a Government Entity in a sovereign capacity and not in competition with the private sector are excluded under Article 4(1)(a) of Ministerial Decision No. 243 of 2025 .
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.
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: Article 11 of Ministerial Decision No. 243 of 2025 requires every Person in scope to store Electronic Invoices, Electronic Credit Notes and associated data inside the State for the period prescribed by the Tax Procedures Law . Article 3 of its Executive Regulation sets that period at five years after the relevant Tax Period for a Taxable Person, five years from the end of the calendar year the document was created for other Persons and seven years for real estate records, with four further years where a dispute or a tax audit is under way. 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, imposes no particular system layer for storage, and requires providers to keep transactional logs under the OpenPeppol Service Provider Agreement and the UAE Peppol Authority Specific Requirements..
Yes, 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.
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 .
United Arab Emirates has penalties for e-Invoicing non-compliance. Failure to implement the Electronic Invoicing System: AED 5,000 for each month of delay, or part of a month, where the Issuer fails to implement the system, including failure to appoint an Accredited Service Provider within the prescribed timeline, under the table annexed to Cabinet Decision No. 106 of 2025 . Failure to issue and transmit an Electronic Invoice: AED 100 for each Electronic Invoice, capped at AED 5,000 per calendar month, where the Issuer fails to issue and transmit it to the Recipient through the system within the prescribed timeline, under Cabinet Decision No. 106 of 2025 . Failure to issue and transmit an Electronic Credit Note: AED 100 for each Electronic Credit Note, capped at AED 5,000 per calendar month, where the Issuer fails to issue and transmit it to the Recipient through the system within the prescribed timeline, under Cabinet Decision No. 106 of 2025 .
The next e-Invoicing deadline in United Arab Emirates is 30 October 2026: Appointment deadline for revenue of AED 50m or more. Last date for a Person with revenue equal to or above AED 50,000,000 to appoint an Accredited Service Provider, under Article 5(1)(a) of Ministerial D
Cross-border e-Invoicing in 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.