Electronic Invoicing in United Arab Emirates (UAE)
Is e-invoicing mandatory in United Arab Emirates (UAE) ?
E-invoicing is not currently mandatory in the United Arab Emirates. However, the UAE is implementing mandatory e-invoicing for B2B and B2G transactions by 1 July 2026.
Who is affected?
The e-invoicing mandate applies to all taxpayers required to issue invoices under the UAE VAT law.
Compliance requirements
Once mandatory e-invoicing starts, businesses must issue invoices in the UAE Peppol PINT format via accredited service providers. Invoices must be reported in real-time to the Federal Tax Authority (FTA).
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Download our Global e-invoicing and Tax Compliance fact sheet here for more information.
Key Deadlines
- Mandatory e-invoicing for B2B and B2G transactions.
Standards & Platforms
Platform
The national platform is called FTA. When e-invoicing becomes mandatory, invoices will be transmitted via accredited service providers connected to the FTA using a five-corner DCTCE model based on the Peppol network.
What formats are required in the United Arab Emirates?
Under the new mandate, e-invoices must comply with the national Peppol PINT AE format.
Archiving in the United Arab Emirates
What are the archiving requirements in the United Arab Emirates?
Invoices must be stored for five years after the related tax period. In certain cases, such as real estate transactions or tax disputes, the retention period may extend up to 15 years. Records must be maintained in Arabic or English, with possible translation to Arabic upon request. Electronic archiving is allowed if access, readability, and auditability are ensured.
Legal invoice:
- For suppliers: A legal invoice is an electronic invoice issued in structured Peppol PINT AE format.
- For buyers: A legal invoice is the structured Peppol PINT AE invoice received from the supplier.
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Key Actions
Prepare compliance: Prepare for mandatory structured e-invoicing via accredited providers.
Archive properly: Retain records for five years (or longer if required) in Arabic or English.
UAE e-invoicing and archiving requirements at a glance:
| Requirement | Status | Timeline |
| B2G | Mandatory | From July 1st 2026 |
| B2B | Mandatory | From July 1st 2026 |
Supplier requirement: UAE suppliers must be able to issue Peppol PINT AE structured e-invoices via accredited service providers according to the mandate timelines.
Buyer requirement: UAE buyers must be able to receive and store validated Peppol PINT AE invoices through accredited service providers according to the mandate timelines.
Archiving requirement: Invoices must be stored for five years (or up to 15 years in special cases) after the relevant tax period.
