2026-10-03·AE·General
UPDATEUAE e-invoicing Jan – Oct 2027 launch warning
Effective TBC · verified 2026-10-06Industry source
MANDEXA
System status
LIVE DATA SYNC
EI
All countriesAE · B2B AE · B2G
United Arab Emirates
Upcoming5-corner Peppol-based model; phased B2B and B2G rollout from 2026.
Middle East · ISO AE · Last updated 2025-02-22
01
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
02
Regulatory timeline
- Deadline
Phase 1 mandate begins
03
B2B requirements
B2B status
Phased — Jul 2026 large taxpayers
Detailed B2B requirements for United Arab Emirates are being curated. The structure here will populate as the regulatory body publishes guidance.
04
B2G requirements
B2G status
Phased — Jul 2026
Detailed B2G requirements for United Arab Emirates are being curated. The structure here will populate as the regulatory body publishes guidance.
05
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 FinanceLast 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
06
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
07
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.
08
E-reporting / CTC
Continuous Transaction Controls via 5-corner model.
Required
Yes
Model
Interoperability (Peppol)
09
Authorities & official links
Authorities
Format publishers & specs
- Ministry of Finance — e-Invoicing framework
https://mof.gov.ae
10
News & updates
2026-09-07·AE·domestic
UPDATEUAE tightens VAT reporting rules for cryptocurrency payments
Effective TBC · verified 2026-09-10Industry source
2026-08-26·AE·B2B
UPDATEB2B e-Invoicing in the United Arab Emirates (UAE): EDICOM Accredited e-Invoicing Service Provider
EDICOM achieves official accreditation as an e-Invoicing service provider in the UAE. The B2B e-invoicing model based on Peppol DCTCE is scheduled for implementation in 2027.
Effective TBC · verified 2026-09-10Industry source
·AE·national
GUIDANCETax Accounting Software Vendors
Information and requirements for Tax Accounting Software Vendors in the UAE. Registered software must be capable of generating the FTA Audit File (FAF) to support electronic tax auditing and digital compliance.
Effective TBC · verified 2026-10-11FTA public notices
·AE·B2B
UPDATEFederal Tax Authority Organises Joint Awareness Meeting for Accredited Service Providers and Persons Subject to the e-Invoicing System
The Federal Tax Authority (FTA) organised a joint awareness meeting to discuss implementation, technical readiness, and requirements for accredited service providers and businesses subject to the upcoming e-invoicing system.
Effective TBC · verified 2026-10-05FTA public notices
·AE·indirect_tax
GUIDANCESubmit And Pay Tax Return
Procedural guidance on how to electronically submit tax returns and process payments through the Federal Tax Authority (FTA) portal.
Effective TBC · verified 2026-10-11FTA public notices
11
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.