UAE E-Invoicing Mandate: Key Details
E-invoicing will be mandatory for most business transactions in the UAE, moving away from traditional paper or non-standard PDF invoices.
Scope and Requirements
Mandatory For: Business-to-Business (B2B) and Business-to-Government (B2G) transactions.
Excluded For Now: Business-to-Consumer (B2C) transactions are currently outside the mandatory scope.
Excluded For Now: Business-to-Consumer (B2C) transactions are currently outside the mandatory scope.
Format: Invoices and credit notes must be issued in a structured electronic format (e.g., XML or JSON) compliant with the PINT AE standard (based on the international OpenPeppol framework).
Real-Time Reporting: The system is based on a decentralized Continuous Transaction Control and Exchange (CTCE) model, requiring near real-time reporting of tax data to the Federal Tax Authority (FTA).
Accredited Service Providers (ASPs): All in-scope businesses must appoint an Accredited Service Provider (ASP), a Ministry of Finance-approved technology partner, to validate, transmit, and report e-invoices.