Guide
UAE e-invoicing: what it is and when it applies to you
The UAE is introducing mandatory e-invoicing for business-to-business and business-to-government transactions. Here is what the rules require and the dates that matter.
The timeline
Dates as published by the Ministry of Finance. Last checked 18 October 2026.
- 1 July 2026Passed
Pilot and voluntary adoption
Businesses may begin using the e-invoicing system voluntarily.
- 30 October 2026Next
Large businesses appoint an ASP
Businesses with revenue of AED 50 million or more must appoint an accredited service provider.
- 1 January 2027
Large businesses go live
Businesses with revenue of AED 50 million or more must issue and receive e-invoices.
- 31 March 2027
Other businesses appoint an ASP
Businesses with revenue below AED 50 million must appoint an accredited service provider.
- 1 July 2027
Other businesses go live
Businesses with revenue below AED 50 million must issue and receive e-invoices.
- 1 October 2027
Government entities go live
Government entities must issue and receive e-invoices. They appoint their provider by 31 March 2027.
Who is in scope
The system covers transactions between businesses (B2B) and between businesses and government (B2G). Sales to consumers (B2C) are outside the scope for now.
What an accredited service provider does
An accredited service provider (ASP) is a company approved by the UAE to exchange e-invoices on behalf of businesses. It validates each e-invoice, delivers it to the buyer's provider over the Peppol network, and reports the tax data to the Federal Tax Authority. Tech Ventures is one.
The format: PINT AE
E-invoices must follow PINT AE, the UAE's specification of the international Peppol invoice. Each one carries the seller's and buyer's tax identification numbers, the tax category of every line, the amounts in AED, and flags describing the type of transaction — such as free zone, deemed supply or export.
The five-corner model
The seller (corner 1) sends through its ASP (corner 2) to the buyer's ASP (corner 3), which delivers to the buyer (corner 4). The tax data is reported to the Federal Tax Authority, the fifth corner.
E-invoicing users
Send
The seller raises the invoice in Accounting Intelligence and sends it through their accredited provider.
Receive
The buyer's software is populated with the invoice data received from their accredited provider.
Accredited service providers
Validate and transmit
Tech Ventures validates the invoice against the UAE rules and transmits it to the buyer's ASP.
Confirm ID
Checked against the Peppol directory.
Send securely
Sent over the Peppol network to the buyer's ASP.
Collect, validate and deliver
The buyer's ASP validates the invoice and delivers it into their business software.
Ministry of Finance and FTA
Collect, validate and deliver
The FTA access point validates the data and passes it securely to the Central Data Platform.
Collect, process and store
Tax data reported from Corner 2 and Corner 3 is processed and stored by the FTA.
What to do now
Check which deadline applies to you from your revenue, appoint an accredited service provider before your appointment deadline, make sure your customers' and suppliers' tax numbers are on file, and run a test before your go-live date.
Sources
- Ministerial Decision No. 244 of 2025
- Ministerial Decision No. 66 of 2026
- Federal Tax Authority — UAE eInvoicing
- PINT AE specification (Peppol)
This guide summarises official publications for convenience and is not legal or tax advice. Always confirm the current rules with the Ministry of Finance and the Federal Tax Authority.