A 4-corner model launched in April 2026 supports Peppol-based e-invoices. Key milestones include the July 2026 pilot, mandatory ASP appointment by October 2026, and phased implementation for taxpayers through 2029. Specific technical requirements and mandatory fields for PINT AE Tax eInvoices are established.
Peppol E-Invoicing Test Goes Live in UAE for January–October 2027 Mandate
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Author: Ema Stamenković
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Content accuracy validation date:
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Peppol PINT AE-based e-invoicing in 2027
The Ministry of Finance delayed the deadline for large businesses to appoint an Accredited Service Provider (ASP) for e-invoicing from 31 July to 30 October 2026. It launched a 4-corner model in April 2026 to enable taxpayers to exchange Peppol-based e-invoices.
Launch timetable:
- Apr 2026: 4-corner model for e-invoicing launched
- June 2026: OpenPeppol Testbed launched for service providers
- July 2026: voluntary pilot phase
- Oct 2026: First wave taxpayers must appoint an ASP
- Jan 2027: First wave (taxpayers above AED 50m turnover)
- Jul 2027: Second wave (taxpayers below AED 50m turnover)
- Oct 2027: B2G
- Jan 2029: Intra-group
The Ministry has published the list of 16 pre-approved Accredited Service Providers (with more to be added). Mandated businesses should appoint their ASP at least three months before go-live.
Excluded: Exempt financial services, B2C transactions, and international passenger travel.
In July 2025, the UAE released key technical specifications:
- Peppol Authority Specific Requirements (PASR)
- PINT AE (UAE-specific invoice format)
- Enterprise Interoperability Architecture
- Solution Architecture
The Authority is implementing a Decentralised CTC and Exchange Model (DCTCE) using a 5-corner model with Accredited Service Providers operating under the PINT (Peppol International Invoice) framework.
Mandatory fields in a PINT AE Tax eInvoice
Invoice Details: 1. Invoice number, 2. Invoice date, 3. Invoice type code, 4. Invoice currency code, 5. Invoice transaction type code, 6. Payment due date, 7. Business process type, 8. Specification Identifier, 9. Payment means type code.
Seller Details: 10–19 (Seller name, electronic address, identifier, legal registration identifier & type, tax identifier & scheme, address line 1, city, country subdivision, country code).
Buyer Details: 20–28 (Buyer name, electronic address, identifier, tax identifier & scheme, address line 1, city, country subdivision, country code).
Document Totals: 29–33 (Sum of invoice line net amount, invoice total without tax, total tax amount, total with tax, amount due for payment).
Tax Breakdown: 34–37 (Tax category taxable amount, tax amount, code, rate).
Invoice Line: 38–50 (Line identifier, invoiced quantity, unit of measure code, line net amount, item net/gross price, price base quantity, item tax category & rate, VAT line amount in AED, line amount in AED, item name, item description).
E-billing system
E-invoicing forms part of the Ministry of Finance’s broader “e-billing system” project. This will develop an advanced electronic billing system at country level and automate tax return filing to improve compliance and reduce tax evasion.
Currently, the UAE government gives legal recognition to e-invoices when agreed between the transaction counterparties.
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