General information
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
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