E-Invoicing in UAE

Malaysia is entering a new era of digital tax compliance with the phased rollout of a mandatory e-invoicing regime. Under the MyInvois platform, businesses must submit invoices for real-time validation by the tax authority, ensuring legal compliance before issuance. To stay ahead, companies should ensure their systems are ready to meet Malaysia’s structured e-invoicing requirements.

Country Situation

General Description

The United Arab Emirates is introducing a nationwide e-billing system to modernise VAT compliance and streamline invoicing processes. Starting June 2026, electronic invoicing will become mandatory for B2B and B2G transactions, with real-time generation, transmission, and archiving of structured invoices.

The framework will adopt the Peppol network, using the AE PINT data dictionary, and require invoice validation through accredited service providers. These providers will be responsible for transforming invoice data and relaying it securely to the Federal Tax Authority (FTA).

By enforcing a uniform standard and enabling real-time auditability, the UAE’s e-invoicing system aims to eliminate manual errors, automate VAT reporting, and support the country’s broader push toward a digital-first economy.

FAQs

What is the UAE’s E-Billing System?

The e-billing system is a mandatory, nationwide electronic invoicing framework designed to standardise and automate B2B and B2G invoice creation, transmission and archiving. It leverages the Peppol network and the AE PINT data dictionary to ensure consistency and real-time visibility into commercial transactions.

Who must comply with the new e-invoicing regulations?

All VAT-registered businesses in the UAE that engage in B2B or B2G transactions will be required to issue, receive and store electronic invoices through accredited service providers. It is likely that eventually, B2C businesses may also be brought within scope.

What exactly does the Federal Tax Authority (FTA) validate in an e-Invoice?

Under the UAE’s five-corner model, your accredited service provider (ASP) checks every field of your e-Invoice against the AE PINT data dictionary before sending it over Peppol. Afterwards, all tax-related fields are reported to the FTA’s system (Corner 5) for acknowledgement.

What is the AE PINT Data Dictionary?

AE PINT is a standardised schema specifying mandatory and optional invoice fields such as tax breakdowns, supplier/customer IDs and metadata to ensure all participants exchange invoices in a consistent format.

Will I be able to issue invoices in multiple languages and currencies?

The AE PINT data dictionary supports multilingual text fields, so you can include invoice descriptions in arabic, english, or both. Currency fields must comply with ISO 4217 codes (e.g. AED, USD), ensuring clear currency identification for local and international transactions.

Will e-invoicing speed up my VAT refunds?

Yes. Automated, real-time VAT data transmission to the MoF is likely to reduce manual checks and therefore accelerate refund processing.

Can I test the e-invoicing process before going live?

Yes. The Federal Tax Authority and Peppol authorities typically offer sandbox environments where you can simulate invoice issuance, transmission and acknowledgement without affecting live data. This helps identify and fix any integration issues in advance.

What is the Peppol five-corner CTC model?

Peppol 5 Corner is an extension of the Peppol 4 corner setup. It introduces a fifth actor, a government or tax authority platform, into the document exchange process. This allows invoice data to be reported or validated by authorities without disrupting the standard Peppol flow between businesses.

- The supplier sends an invoice to their certified Peppol service provider (access point)
- The invoice is checked, mapped, validated, and prepared for delivery
- Before or immediately after the delivery to the buyer’s access point, a copy of the invoice data is sent to the tax authority
- The tax authority receives the data for monitoring, control, or audit purposes
- The invoice is delivered to the buyer through their own Peppol access point

Are there penalties for non-compliance?

Failure to issue, transmit or store compliant e-invoices can incur administrative penalties under UAE VAT law, including fines and potential audits by the FTA.

How are exports handled for overseas customers?

If your foreign buyer is on Peppol, supply their endpoint. If not, your ASP will use a “dummy” endpoint for reporting to the FTA; you then send the invoice separately (e.g. via email). Overseas buyers aren’t required to register with a UAE ASP unless UAE VAT or corporate tax law mandates it.

How should businesses prepare for e-Invoicing in UAE?

Analyse your invoicing data against the AE PINT dictionary, select an accredited service provider (ASP) once the MoF publishes the list, and integrate your systems to transmit invoices via their APIs or portals.

Can I build my own e-Invoicing solution in-house?

Only ASPs can exchange and report invoices. If you wish to become an ASP, you must follow the forthcoming accreditation procedures, meet SLAs and share invoice data with the buyer’s chosen ASP.

What is the definition of "business"? If a customer or supplier is not VAT registered, how can they be identified under B2C or B2B?

As defined for corporate tax in the UAE, a business is identified by its tax identification number (TIN).

What are the data retention requirements in UAE?

The data retention requirements are consistent with current law in the UAE, which mandates a retention period of 7 years.

Should invoices be archived within the UAE?

There are no data residency requirements beyond what is described in the law. However, certain sectors, such as banking and healthcare, may have their own requirements, which should be discussed between accredited service providers (ASPs) and taxpayers.

Country Specs

Mandate Status	Mandatory
Mandate Scope	B2B, B2G
Model Type	Decentralised CTC and exchange (DCTCE)
Government Entity	Ministry of Finance (MoF)
Formats	UBL 2.1
Infrastructure / Platform	MoF will be a Peppol Access Point
E-signature Required	No
Key Deadlines	Q4 2024: Finalise accreditation criteria and certification procedures for service providers Q2 2025: Issue comprehensive e-invoicing regulations July 2026: Phase 1 go-live for B2B and B2G invoicing under the five-corner continuous transaction control (CTC) framework
AR Mandatory	Yes
AP Mandatory	Yes
Peppol Available	Yes
Domestic Transactions	Yes
Cross-border Transactions	Yes
Archiving Period	7 years
Archiving Abroad	Yes

Contact an expert

Feeling lost or need more info about this e-invoicing mandate? ecosio can help!

Our team of e-invoicing experts is ready to guide you through everything needed to stay compliant—not just with this mandate, but with all current and upcoming e-invoicing requirements worldwide.
Send us your questions. We’ll provide clear, actionable answers!

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