UNITED ARAB EMIRATES
E-INVOICING
Latest update February 3rd, 2025
On this page you will learn more on e-Invoicing in United Arab Emirates
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.
Status: 🟡Planned
Covered by DT: 🟢 Yes
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
- Q3 2024: Development of ASP certification requirements and procedures
- Q2 2025: Release of e-invoicing legislation
- December 2025: Rollout strategy (release of rollout schedule based on taxpayers’ size)
- July 2026: Phase 1 go live
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]
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