UAE Publishes Further Details on Upcoming E-Invoicing Mandate

The United Arab Emirates Ministry of Finance has published further details on its upcoming e-invoicing mandate, set to introduce a decentralized 5-corner model using the Peppol Network.

Timeline

Phase 1 of the e-invoicing and reporting obligation will commence in July 2026, with legislation expected by Q2 2025.

Impact

The UAE’s new e-invoicing system will use a decentralized 5-corner model leveraging the Peppol network for invoice exchange and interoperability. Both B2B and B2G transactions will be mandatory under this system, with the Peppol International (PINT) serving as the UAE’s data dictionary.

Taxpayers will need to select a certified service provider, implement e-invoicing, and automate the exchange of invoices while reporting tax data to the FTA.

This development is critical for businesses operating in the UAE, as they must ensure compliance with the upcoming e-invoicing requirements.