UNITED ARAB EMIRATES​ 

E-INVOICING

Delve into the compliance standards, unravel the e-Invoicing framework and infrastructure.  ​

Note: the Country Profile below is focused on the upcoming e-Invoicing and e-Reporting obligations.

Scope

The initial scope of the mandate will cover B2B and B2G transactions, with plans to explore B2C transactions in the future. It is not yet clear whether there will be reporting requirements for cross-border transactions

Adoption timeline

The implementation schedule for the new mandate rolls out in four stages:

• July 1, 2026: A pilot program begins for selected companies, with voluntary adoption available to others
• January 1, 2027: The mandate becomes effective for large taxpayers (those with AED 50 million or more in revenue). These entities must appoint an Authorized Service Provider (ASP) by July 31, 2026
• July 1, 2027: The mandate extends to smaller taxpayers (those with less than AED 50 million in revenue). These entities must appoint an ASP by March 31, 2027
• October 1, 2027: The final phase begins, with the mandate applying to Government entities. These entities must also appoint an ASP by March 31, 2027

Model

PEPPOL DCTCE called the E-Billing System, based on a decentralized five-corner model CTC approach

Format

Peppol PINT specifications

Archiving

It is mandatory to store the invoice for 5 years

In some instances, they might be required to archive them for a longer period, up to 15 years

External references:

• FTA – Federal Tax Authority  [link]