Sep 2026 
United Arab Emirates
E-invoicing
B2G
Upcoming- Format
- PINT AE (UBL 2.1)
- Infrastructure
- Peppol, through Accredited Service Providers (ASP)
- Model
- DCTCE
- Scope and deadline
- Government Entities appoint an ASP by 31 March 2027 and go live by 1 October 2027. Voluntary use from 1 July 2026.
B2B
Upcoming- Format
- PINT AE (UBL 2.1)
- Infrastructure
- Peppol, through Accredited Service Providers (ASP)
- Model
- DCTCE
- Scope and deadline
- Revenue of AED 50 million or more: appoint an ASP by 30 October 2026, go live by 1 January 2027. Below AED 50 million: appoint by 31 March 2027, go live by 1 July 2027.
B2C
Not required- Scope and deadline
- Out of scope until a new Ministerial Decision.
E-reporting
Periodic reporting
Upcoming- Format
- Tax Data Document (PINT AE TDD)
- Infrastructure
- FTA, through the supplier's and the buyer's ASP
- Model
- Reporting
- Scope and deadline
- The ASPs report each e-invoice to the FTA as a Tax Data Document, in parallel with the exchange. There is no pre-clearance. Same dates as B2B and B2G.
More info
Country details
- Tax authority
- Federal Tax Authority (FTA)
- Archiving period
- 5 years, 7 years for real estate records. Plus 4 years in a dispute or an audit
- E-signature
- Not required
- Regulation
-
- Ministerial Decision No. 243 of 2025 · Scope and obligations of the Electronic Invoicing System
- Ministerial Decision No. 244 of 2025, amended by Ministerial Decision No. 66 of 2026 · Implementation phases and dates
- Ministerial Decision No. 64 of 2025, amended by Ministerial Decision No. 56 of 2026 · Accreditation of Accredited Service Providers (ASP)
- Cabinet Decision No. 106 of 2025 · Penalties for e-invoicing violations
1 JUL 2026
Pilot and voluntary use start
An invited taxpayer group starts the pilot programme. Other businesses can use the system voluntarily, with no penalties.
NOW
E-invoicing systems enforced to date
E-invoicing is voluntary through Accredited Service Providers. The mandate starts on 1 January 2027.
| System | Description | Invopop coverage |
|---|---|---|
| PINT AE (Peppol DCTCE) | Five-corner Peppol exchange through Accredited Service Providers, with a Tax Data Document reported to the FTA for each invoice. | TBD |
30 OCT 2026
Large businesses appoint an ASP
Businesses with revenue of AED 50 million or more must appoint an Accredited Service Provider.
1 JAN 2027
Mandatory for large businesses
Businesses with revenue of AED 50 million or more must issue and receive e-invoices.
31 MAR 2027
Other businesses and government appoint an ASP
Businesses with revenue below AED 50 million, and Government Entities, must appoint an Accredited Service Provider.
1 JUL 2027
Mandatory for other businesses
Businesses with revenue below AED 50 million must issue and receive e-invoices.
1 OCT 2027
Mandatory for Government Entities
Government Entities must issue and receive e-invoices.