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.
UAE to Launch E‑Invoicing Pilot in July 2026
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Author: Ema Stamenković
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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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