E-invoicing for United Arab Emirates
Get ahead of the UAE's Peppol-based 5-corner mandate — go live before your 2027 deadline.
Key dates for UAE
UAE Electronic Invoicing Guidelines v1.0 published
The Ministry of Finance published the UAE Electronic Invoicing Guidelines (v1.0), to be read with MD No. 243 of 2025, MD No. 244 of 2025, MD No. 64 of 2025 and CD No. 106 of 2025.
Pilot programme and voluntary go-live begin
E-invoicing commences with a pilot programme (by invitation, opt-in in writing) and opens for voluntary adoption. Penalties do not apply to voluntary issuance.
Mandatory for large taxpayers (Revenue ≥ AED 50M)
Persons with annual revenue of AED 50,000,000 or more must have appointed an ASP by 31 July 2026 and go live by 1 January 2027. Intra-VAT-group transactions get a 24-month grace period from this date.
Mandatory for remaining taxpayers (Revenue < AED 50M)
Persons with annual revenue below AED 50,000,000 must appoint an ASP by 31 March 2027 and go live by 1 July 2027.
Mandatory for Government Entities
Government Entities must appoint an ASP by 31 March 2027 and go live by 1 October 2027.
What compliance in UAE demands
E-Invoicing Framework
The 5-corner Peppol model, ASPs, and how invoices flow to the FTA.
- The 5-corner model
- Accredited Service Providers (ASPs)
- Participant Identifier & TIN
- Format (PINT-AE)
Scope & Exclusions
Who and which transactions are in scope, and what is excluded.
- Persons in scope
- Transactions in scope
- Exclusions
- Imports under reverse charge
Phased Implementation
Pilot, voluntary and mandatory timelines per MD No. 244 of 2025.
- Pilot & voluntary
- Mandatory — large taxpayers (Revenue ≥ AED 50M)
- Mandatory — other taxpayers (Revenue < AED 50M)
- Government Entities
- VAT group grace period
Invoice Categories & Issuance
The six Electronic Invoice categories, self-billing and predefined endpoints.
- Six categories
- No provisional category
- Self-billing
- Predefined endpoints
Tax Categories
The six tax categories carried on each supply.
- Standard Rate (5%)
- Zero rated (0%)
- Exempt from VAT
- Outside the scope of VAT
- Reverse charge
- Margin scheme
Data Storage & Archival
Retention obligations under the Tax Procedures Executive Regulation.
- Retention periods
- Audit & disputes
- Storage location
Special Scenarios
Field considerations for the eight specific transaction scenarios.
- Free Zone
- Deemed supply
- Margin, summary & continuous supply
- Agent billing, e-commerce & exports
Built for MoF / FTA · Peppol
Accredited Peppol exchange
Send and receive over the Peppol network through an Accredited Service Provider, with onboarding via EmaraTax.
PINT-AE validation built in
Full coverage of the UAE jurisdiction rules plus the shared UBL 2.1 / EN 16931 checks.
Every tax category handled
Standard, zero-rated, exempt, out-of-scope, reverse charge and margin scheme — including the predefined endpoints.
Voluntary-phase head start
Start in the July 2026 pilot/voluntary window and be production-ready well before your mandatory date.
See it run against MoF / FTA · Peppol.
Book a 30-minute demo and we'll walk through UAE clearance, validation and reporting on live sample invoices — then map your rollout.