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COUNTRY E-INVOICING GUIDE

E-invoicing in UAE

The UAE plans to launch a Peppol-based e‑invoicing regime in Jan 2027, mandating B2B and B2G transactions via a Decentralized Continuous Transaction Control and Exchange (DCTCE) model. Initial consumer scope may be added later.

Overall mandate status
Mandatory
Tax authority
Federal Tax Authority under Ministry of Finance (EmaraTax platform).
Last updated
29 Jan 2026Taken from government sites
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UAE · Middle EastView on global map

Requirements at a glance

B2G
Mandatory
B2B
Mandatory
B2C
Not confirmed
MODELNot confirmed
PLATFORM & FORMATSupplier and buyer communicate via ASPs; ASPs report to FTA/MoF. · Same structured XML/JSON format; Peppol-based.
ARCHIVING5 years digital retention required.

Country overview

The UAE plans to launch a Peppol-based e‑invoicing regime in Jan 2027, mandating B2B and B2G transactions via a Decentralized Continuous Transaction Control and Exchange (DCTCE) model. Initial consumer scope may be added later.

Legal basis

Legislation
Federal Decrees No. 16 & 17 of 2024 amend VAT and Procedural laws to establish mandate.
Authority
Federal Tax Authority under Ministry of Finance (EmaraTax platform).

Requirements by transaction type

Requirement statusMandatory
Invoice format
Same structured XML/JSON format; Peppol-based.
Submission or exchange
Supplier and buyer communicate via ASPs; ASPs report to FTA/MoF.
Scope, model and deadlines
Decentralized Continuous Transaction Control and Exchange - DCTCE
Not yet available: Transmission path, Real-time authority visibility, Credit notes and corrections

Key dates and implementation phases

Only dates from the country data are shown. Each milestone is labelled Confirmed, Proposed, or Pending confirmation.

No verified dates are available for UAE yet.

Technical requirements

Same structured XML/JSON format; Peppol-based.

Latest updates for UAE

All updates

10 of 10 updates

  1. UAE Defines Penalties for Non-Compliance with the E-Invoicing System

    The UAE Ministry of Finance issues Cabinet Decision No. 106 of 2025, defining penalties for e-invoicing non-compliance, effective from the mandate rollout timeline.

  2. UAE VAT Regulations Amended for E-Invoicing

    The UAE has amended VAT regulations to mandate e-invoicing from July 2026, introducing changes to tax invoices, credit notes, and exceptions.

  3. B2BB2GB2C

    UAE Confirms E-Invoicing Rollout Timeline and Scope

    With the issuance of Ministerial Decisions No. 243 and No. 244 of 2025, the UAE Ministry of Finance has officially confirmed the phased implementation of the national Electronic Invoicing System.

  4. UAE Advances Its E-Invoicing Journey with the Release of Key Technical Specifications

    The UAE releases key e-invoicing technical specifications, including PASR, PINT AE, and DCTCE architecture documents, advancing its Peppol-based 5-corner mandate.

  5. UAE Publishes Accreditation Requirements for E-Invoicing Service Providers

    The UAE Ministry of Finance releases accreditation requirements for e-invoicing service providers, confirming Peppol-based participation and strict technical, security, and compliance criteria.

  6. UAE Ministry of Finance Opens Public Consultation on E-Invoicing

    The UAE Ministry of Finance launches a public consultation on its e-invoicing programme, seeking feedback on data dictionary requirements and confirming a Peppol-based 5-corner model.

  7. UAE Publishes Legislative Amendments Supporting E-Invoicing Mandate

    The UAE updates tax and VAT laws to support the upcoming e-invoicing mandate, introducing new definitions, input VAT conditions, and penalties for non-compliance.

  8. UAE Launches Official E-Invoicing Landing Page for CTC Mandate

    The UAE Ministry of Finance launches an official e-invoicing landing page, confirming a Peppol-based 5-corner CTC model and phased rollout starting in 2026.

  9. B2BB2GB2C

    UAE Officially Unveils CTC E-Invoicing Framework

    The UAE unveils its Peppol-based 5-corner CTC e-invoicing framework, confirming B2B and B2G scope, ASP-led implementation, and phased rollout starting in 2026.

  10. E-reporting

    UAE Moves Closer to Peppol-Based E-Invoicing by July 2025

    The UAE plans to introduce a Peppol-based national e-invoicing system by July 2025, aiming to automate tax reporting, improve compliance, and digitize invoicing processes.

Related countries

Same region: Middle East
BahrainUpcomingView requirementsIsraelMandatoryView requirementsJordanMandatoryView requirementsKuwaitNot confirmedView requirements

Discuss your UAE e-invoicing needs

Our team can review the markets you operate in, the invoicing systems you use, and what integration your setup would require — and confirm what applies to UAE.

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