United Arab Emirates
e-Invoicing Mandate

This guide provides an overview of e-Invoicing requirements in the United Arab Emirates, including the legal framework, the use of the Federal Tax Authority (FTA) e-Invoicing platform, compliance obligations, and key reporting considerations. It is intended to assist businesses that issue or receive invoices for transactions subject to UAE Value Added Tax (VAT).

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Tax Authority

Federal Tax Authority (FTA)

Mandate Go-Live Date

Pilot and voluntary adoption from 1 Jul 2026. Mandatory: 1 Jan 2027 (revenue AED 50m or more), 1 Jul 2027 (below AED 50m), 1 Oct 2027 (government entities). 31 Jul 2026 was the original ASP deadline for large taxpayers and is superseded.

Digital Signature

Not Required

Archiving

Mandatory - 5 years

Invoice Format

Peppol PINT AE

The UAE announced its national e-invoicing framework as part of its broader digital transformation and tax modernization strategy. The system is aligned with international Peppol standards and will operate under a Peppol 5-corner Continuous Transaction Control (CTC) model, integrating invoice exchange and real-time reporting to the tax authority.
 
The mandate will apply to B2B and B2G transactions, with a phased rollout beginning in 2026 and full implementation extending through 2027 based on revenue thresholds. The initiative is overseen by the UAE Ministry of Finance, with the technical infrastructure built on Peppol PINT AE standards.

eezi by VAT IT supports end-to-end implementation, including readiness assessments, system integration, invoice compliance, and ongoing monitoring. VAT IT is a UAE Ministry of Finance Accredited Service Provider (ASP).

Mandate Details
Mandate Status
Which types of transactions must be reported via e-Invoicing?

Effective: October 2026

30 Oct 2026: last date for taxpayers with revenue AED 50m or more to appoint an ASP (Ministerial Decision 66/2026 replacing 31 Jul 2026).

B2B (Domestic): Mandatory (phased from 2027)

B2G (Domestic): Mandatory (phased from 2027)

B2C (Domestic): Not currently in scope

Are there any thresholds that determine e-Invoicing applicability?

Yes – phased by revenue:
  • 1 July 2026: Pilot programme begins (participation by invitation); voluntary adoption available for all businesses;
  • 30 October 2026: Deadline for taxpayers with revenue ≥ AED 50 million to appoint an Accredited Service Provider (ASP). Government entities must also appoint by 31 Mar 2027 (go-live 1 Oct 2027);
  • 1 January 2027: Mandatory for taxpayers with revenue ≥ AED 50 million;
  • 31 March 2027: Deadline for taxpayers with revenue < AED 50 million to appoint an ASP;
  • 1 July 2027: Mandatory for taxpayers with revenue < AED 50 million;
  • 1 October 2027: Mandatory for Government entities.
Do I need to have a permanent establishment in UAE to be required to e-invoice?
No. The mandate applies to any person conducting business transactions in the UAE, regardless of VAT registration status.
 
UAE-established businesses: In scope.
 
Non-resident businesses: In scope where conducting business transactions in the UAE. Where a person without UAE residence is obliged to issue VAT tax invoices, those must be e-invoices (Guidelines 6.3.3).
 
A Tax Identification Number (TIN) is required to participate in the system (issued via the FTA, including for non-VAT registered persons).

No, VAT registration is not required to apply e-Invoicing. The UAE e-Invoicing mandate applies to any person conducting business transactions in the UAE, regardless of VAT registration status. B2B and B2G transactions are in scope, while B2C transactions (i.e. supplies to consumers not acting in a business capacity) are not in scope. Although VAT law determines when a tax invoice must be issued, the obligation to use e-Invoicing is not limited to VAT-registered businesses. Persons that are not registered for VAT may still be required to issue electronic invoices (e.g. commercial invoices) and must obtain a Tax Identification Number (TIN) to participate in the system.

No fixed submission deadline. Invoice data is reported to the FTA via ASPs as part of the exchange process. VAT rules (14 days to issue invoice) apply separately.

Yes. The UAE Ministry of Finance has established administrative penalties under Cabinet Decision No. 106 of 2025 for non-compliance once a business enters its mandatory implementation phase.
 
Key Administrative Penalties:

Failure to implement the e-Invoicing system or to appoint an Accredited Service Provider (ASP) within the prescribed timeline: AED 5,000 per month (or part thereof) of delay.

Failure to issue and transmit an electronic invoice within the prescribed timeline: AED 100 per invoice, capped at AED 5,000 per calendar month.

Failure to issue and transmit an electronic credit note within the prescribed timeline: AED 100 per credit note, capped at AED 5,000 per calendar month.

Failure to notify the Federal Tax Authority (FTA) of a system malfunction within the prescribed timeline: AED 1,000 per day (or part thereof) of delay.

Failure to notify the Accredited Service Provider (ASP) of changes to registered data within the prescribed timeline: AED 1,000 per day (or part thereof) of delay.

General tax penalties (Cabinet Decision No. 40 of 2017, as amended):

Failure to maintain required records and documents: AED 10,000 for the first offence and AED 20,000 for repeat offences.

Other administrative violations under the UAE Tax Procedures Law may also apply depending on the nature of the non-compliance.

Steps to be performed by customer

1. Assess scope and rollout phase.
2. Obtain a TIN if not yet performed.
3. Appoint an Accredited Service Provider (ASP).

Steps VAT IT can assist with

4. Configure systems to generate PINT AE compliant invoices.
5. Integrate with the ASP for invoice exchange and reporting, ensure compliance with VAT invoicing rules, and implement compliant electronic archiving and internal controls.

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