FISCAL SOLUTIONS...
News
Public Other countries Author: Ema Stamenković
UAE will implement mandatory Peppol-based e-invoicing starting 2027, using a decentralized model. Key timelines include technical specs in June 2025, pilot phase in July 2026, and B2G transactions by October 2027, with exclusions for specific services.
Category:

General information

Views: 21
Content accuracy validation date: 04.12.2025
Content accuracy validation time: 08:23h

UAE is launching mandatory Peppol-based e-invoicing and e-reporting in 2027 using a decentralised CTC and Exchange Model (DCTCE) with Peppol PINT 5-corner model and Accredited Service Providers (ASPs).

Important publications & updates

  • June 2025: Technical specifications released (PINT AE format, Peppol Authority Specific Requirements (PASR), Enterprise & Solution Architecture)
  • 29 Sept 2025: E-invoicing Framework published
  • Oct 2024: VAT Law amended + FTA guidance & FAQ updated
  • 6 Nov 2025: First list of pre-approved Accredited Service Providers published
  • 26 Nov 2025: Cabinet Decision No. 106 of 2025 with new legal definitions of e-invoices and penalties

Scope & exclusions

  • B2B and B2G only (B2C to follow later)
  • Excluded: exempt financial services, B2C transactions, international passenger travel

Implementation timetable

  • July 2026: Voluntary pilot phase
  • Jan 2027: Taxpayers with turnover > AED 50m
  • July 2027: Taxpayers with turnover ≤ AED 50m
  • Oct 2027: B2G transactions

Process

  • Decentralised 5-corner Peppol model (initially 4-corner possible)
  • No pre-clearance by Federal Tax Authority required
  • Separate e-reporting of invoice data to FTA within days of issuance
  • ASPs validate basic data, route invoices, and report to FTA
  • Businesses in each wave must appoint an ASP at least 6 months before go-live

Wider context

  • Part of the Ministry of Finance’s national “e-billing system” project to automate tax returns and improve compliance
  • Follows Saudi Arabia’s Dec 2021 e-invoicing rollout
  • E-invoices already legally recognised if agreed between parties

Other news from Other countries