# United Arab Emirates — e-invoicing and tax compliance

> E-invoicing mandates, regulations and Invopop coverage for United Arab Emirates.

Country: United Arab Emirates
ISO 3166-1 alpha-2: AE
Region: Asia
Currency: AED
Invopop coverage: On the roadmap (Q3 2026)
Tax authority: Federal Tax Authority (FTA)
Tax authority website: https://tax.gov.ae
Archiving period: 5 years, 7 years for real estate records. Plus 4 years in a dispute or an audit
E-signature requirement: not_required
Last updated: 2026-09-29 12:04:41

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## E-invoicing mandates by channel

| Channel | Status | Format | Infrastructure | Model | Effective date | Scope / deadline |
|---|---|---|---|---|---|---|
| B2G | Upcoming | PINT AE (UBL 2.1) | Peppol, through Accredited Service Providers (ASP) | DCTCE | 2027-10-01 | Government Entities appoint an ASP by 31 March 2027 and go live by 1 October 2027. Voluntary use from 1 July 2026. |
| B2B | Upcoming | PINT AE (UBL 2.1) | Peppol, through Accredited Service Providers (ASP) | DCTCE | 2027-01-01 | 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 | — | — | — | — | Out of scope until a new Ministerial Decision. |
| E-Reporting | Upcoming | Tax Data Document (PINT AE TDD) | FTA, through the supplier's and the buyer's ASP | Reporting | 2027-01-01 | 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. |

Channel keys: B2G = business-to-government, B2B = business-to-business, B2C = business-to-consumer, E-Reporting = periodic transaction reporting to the tax authority.

## Invopop coverage

Formats, networks and systems Invopop supports in this country.

### PINT AE

## Timeline

Dated milestones in this country's mandate rollout.

### 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 | Invopop support | Notes |
|---|---|---|
| PINT AE (Peppol DCTCE) | TBD | Five-corner Peppol exchange through Accredited Service Providers, with a Tax Data Document reported to the FTA for each invoice. |

### 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.

## Regulations

- [Ministerial Decision No. 243 of 2025 (Scope and obligations of the Electronic Invoicing System)](https://mof.gov.ae/en/about-us/initiatives/einvoicing/)
- [Ministerial Decision No. 244 of 2025, amended by Ministerial Decision No. 66 of 2026 (Implementation phases and dates)](https://mof.gov.ae/en/about-us/initiatives/einvoicing/)
- [Ministerial Decision No. 64 of 2025, amended by Ministerial Decision No. 56 of 2026 (Accreditation of Accredited Service Providers (ASP))](https://mof.gov.ae/en/about-us/initiatives/einvoicing/)
- [Cabinet Decision No. 106 of 2025 (Penalties for e-invoicing violations)](https://mof.gov.ae/en/about-us/initiatives/einvoicing/)

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## Source

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