MANDEXA

System status

LIVE DATA SYNC

United Arab Emirates

Upcoming

5-corner Peppol-based model; phased B2B and B2G rollout from 2026.

Middle East · ISO AE · Last updated 2025-02-22

Ministry of Finance

Country overview

Status

Upcoming

Maturity

Implementing

CTC model

Interoperability (Peppol)

Go-live

2026

Peppol

Supported

E-reporting

Required

B2G

Phased

Jul 2026

B2B

Phased

Jul 2026 large taxpayers

B2C

Not required

Taxpayers in scope

—

Main authority

Ministry of Finance

Next deadline

2026-07-01

Phase 1 mandate begins

Regulatory timeline

2026-07-01Deadline
Phase 1 mandate begins

B2B requirements

B2B status

Phased — Jul 2026 large taxpayers

AE · B2B

Detailed B2B requirements for United Arab Emirates are being curated. The structure here will populate as the regulatory body publishes guidance.

B2G requirements

B2G status

Phased — Jul 2026

AE · B2G

Detailed B2G requirements for United Arab Emirates are being curated. The structure here will populate as the regulatory body publishes guidance.

Mandatory invoice fields

Fields required for a compliant electronic invoice under the currently applicable specification.

Format

Peppol PINT AE

Specification

BIS Billing 3.0.18 · rules release 2025-11

Syntax

UBL 2.1

Source

UAE Ministry of Finance

Last verified

2026-08-01

Transaction

Requirement

Field / Business term	ID	Requirement	Description
Document information
Invoice number	BT-1	mandatory	Unique identification of the invoice.
Invoice issue date	BT-2	mandatory	Date on which the invoice was issued.
Invoice type code	BT-3	mandatory	Code identifying the functional type of the document (invoice, credit note...).
Invoice currency code	BT-5	mandatory	Currency in which all invoice amounts are given, except the VAT accounting currency.
Specification identifier	BT-24	mandatory	Identification of the specification / CIUS the invoice complies with.
Business process type	BT-23	mandatory	ProfileID identifying the Peppol business process (billing 01:1.0).
Seller
Seller name	BT-27	mandatory	Full legal or trading name of the seller.
Seller postal address	BG-5 / BT-35..40	mandatory	Seller address; the country code (BT-40) is always required, city and postcode as applicable.
Seller electronic address (endpoint ID)	BT-34	mandatory	Seller Peppol participant identifier with an ISO 6523 scheme identifier.
Buyer
Buyer name	BT-44	mandatory	Name of the party the invoice is issued to.
Buyer postal address	BG-8 / BT-50..55	mandatory	Buyer address; country code (BT-55) is always required.
Buyer electronic address (endpoint ID)	BT-49	mandatory	Buyer Peppol participant identifier with an ISO 6523 scheme identifier.
VAT / Tax
VAT category taxable amount	BT-116	mandatory	Sum of all taxable amounts subject to one VAT category / rate (per VAT breakdown BG-23).
VAT category tax amount	BT-117	mandatory	VAT amount for the VAT breakdown group.
VAT category code	BT-118	mandatory	Coded VAT treatment of the breakdown group (S, Z, E, AE, K, G, O, L, M).
Invoice totals
Sum of invoice line net amounts	BT-106	mandatory	Total of all invoice line net amounts.
Invoice total amount without VAT	BT-109	mandatory	Total amount of the invoice excluding VAT.
Invoice total amount with VAT	BT-112	mandatory	Total invoice amount including VAT.
Amount due for payment	BT-115	mandatory	Outstanding amount that is requested to be paid.
Invoice lines
Invoice line identifier	BT-126	mandatory	Unique identifier for the invoice line.
Invoiced quantity	BT-129	mandatory	Quantity of items charged on the line.
Invoiced quantity unit of measure	BT-130	mandatory	Unit of measure applicable to the invoiced quantity.
Invoice line net amount	BT-131	mandatory	Total amount of the line excluding VAT, after line allowances/charges.
Item net price	BT-146	mandatory	Price of one item excluding VAT, after price discount.
Invoiced item VAT category code	BT-151	mandatory	VAT category applicable to the invoiced item.
Item name	BT-153	mandatory	Name of the invoiced item or service.

26 fields · valid from 2025-11-15 Official specification

Technical requirements

Accepted formats

Peppol PINT AEUBL 2.1

XML standards

Pending curation

EN 16931 alignment

Pending curation

Peppol

Peppol BIS 3.0 supported

Country-specific CIUS

Pending curation

Validation rules

Pending curation

Mandatory fields

Pending curation

Buyer reference

Pending curation

Seller / buyer identifiers

Pending curation

VAT number requirements

Pending curation

Endpoint identifiers

Pending curation

Transmission channels

Accredited Service Providers (Peppol AS4)

APIs / portal

Pending curation

Digital signatures

Pending curation

Archiving format

Pending curation

Retention

Pending curation

VAT & tax calculation

VAT calculation reference for United Arab Emirates is being curated. The same structure (rates, reverse charge, rounding, credit notes, corrections) will populate once available.

E-reporting / CTC

Continuous Transaction Controls via 5-corner model.

Required

Yes

Model

Interoperability (Peppol)

Authorities & official links

Authorities

Ministry of Finance
Ministry of Finance
https://mof.gov.ae

Format publishers & specs

Ministry of Finance — e-Invoicing framework
https://mof.gov.ae

News & updates

No regulatory updates recorded yet for United Arab Emirates.

Practical implementation notes

Implementation playbook for United Arab Emirates will be added with ERP-perspective notes covering master data, onboarding, mapping, error handling, reconciliation and go-live risks.