{"id":13660,"date":"2026-04-24T11:55:10","date_gmt":"2026-04-24T10:55:10","guid":{"rendered":"https:\/\/www.voxelgroup.net\/blog\/?p=13660"},"modified":"2026-04-24T13:37:37","modified_gmt":"2026-04-24T12:37:37","slug":"facturacion-electronica-en-los-eau-directrices-alcance-y-detalles-del-sistema","status":"publish","type":"post","link":"https:\/\/www.voxelgroup.net\/blog\/facturacion-electronica-en-los-eau-directrices-alcance-y-detalles-del-sistema\/","title":{"rendered":"Facturaci\u00f3n electr\u00f3nica en los EAU: directrices, alcance y detalles del sistema"},"content":{"rendered":"Tiempo de lectura:<\/span> 2<\/span> minutos<\/span><\/span>

Los Emiratos \u00c1rabes Unidos est\u00e1n avanzando hacia la obligatoriedad de la facturaci\u00f3n electr\u00f3nica, con el\u00a0<\/span>cumplimiento total previsto para 2027.<\/span><\/b>\u00a0El objetivo es regular y estandarizar las transacciones electr\u00f3nicas B2B y B2G en los Emiratos \u00c1rabes Unidos\u00a0(EAU).\u00a0El Ministerio de Finanzas\u00a0del pa\u00eds\u00a0tambi\u00e9n exige que las empresas designen un Proveedor de Servicios Acreditado (ASP) para cumplir con la nueva normativa.<\/span>\u00a0<\/span><\/p>\n

Sigue\u00a0leyendo\u00a0para\u00a0conocer\u00a0las\u00a0directrices\u00a0y\u00a0el\u00a0alcance\u00a0del\u00a0<\/span>sistema de\u00a0facturaci\u00f3n\u00a0electr\u00f3nica\u00a0en\u00a0los\u00a0EAU<\/span><\/a>.<\/span><\/p>\n

Directrices de\u00a0<\/span>facturaci\u00f3n<\/span>\u00a0electr\u00f3nica\u00a0<\/span>en<\/span>\u00a0<\/span>los<\/span>\u00a0EAU<\/span><\/h2>\n

El\u00a0gobierno\u00a0de\u00a0los\u00a0EAU ha\u00a0seleccionado\u00a0los\u00a0modelos\u00a0de\u00a0<\/span>Controles\u00a0Continuos\u00a0de\u00a0Transacciones\u00a0(CTC) y\u00a0Requisitos\u00a0de\u00a0Reporte\u00a0Digital (DRR)<\/span><\/b>. Esto\u00a0significa\u00a0que\u00a0las\u00a0autoridades\u00a0tienen\u00a0visibilidad\u00a0permanente\u00a0de las\u00a0transacciones\u00a0y\u00a0pueden\u00a0auditar\u00a0a las\u00a0empresas\u00a0cuando\u00a0sea\u00a0necesario.<\/span>\u00a0<\/span><\/p>\n

Con un modelo descentralizado de cinco esquinas, las autoridades fiscales de los EAU exigen que las empresas seleccionen un\u00a0<\/span>Proveedor de Servicios Acreditado (ASP)<\/span><\/b>. Estos proveedores de facturaci\u00f3n electr\u00f3nica act\u00faan como intermediarios para validar y transmitir los datos de las empresas a las autoridades.\u00a0Los ASP deben cumplir con\u00a0la red\u00a0<\/span>Peppol<\/span><\/b>.<\/span>\u00a0<\/span><\/p>\n

En el modelo de los EAU, las empresas solo\u00a0<\/span>pueden elegir un \u00fanico ASP tanto para la recepci\u00f3n como para la emisi\u00f3n de facturas electr\u00f3nicas<\/span><\/b>. La acreditaci\u00f3n oficial de los ASP ser\u00e1 otorgada y publicada por el Ministerio de Finanzas. Para seleccionar oficialmente un proveedor, las empresas deben\u00a0<\/span>completar el proceso de\u00a0onboarding\u00a0a trav\u00e9s de la plataforma\u00a0<\/span><\/b>EmaraTax<\/span><\/b><\/a>.<\/span><\/b>\u00a0<\/span><\/p>\n

Alcance<\/span><\/h2>\n

El alcance de\u00a0la\u00a0Decisi\u00f3n\u00a0Ministerial n.\u00ba 243 de 2025 relativa a\u00a0la\u00a0implantaci\u00f3n\u00a0obligatoria\u00a0de\u00a0la\u00a0facturaci\u00f3n\u00a0electr\u00f3nica\u00a0en\u00a0los\u00a0EAU\u00a0<\/span>se aplica a todas\u00a0las\u00a0empresas que\u00a0realicen\u00a0transacciones\u00a0entre empresas (B2B) o entre empresa y\u00a0administraci\u00f3n\u00a0p\u00fablica (B2G)\u00a0en\u00a0el\u00a0pa\u00eds.\u00a0<\/span><\/b>No est\u00e1 limitado por\u00a0tama\u00f1o, sector\u00a0ni\u00a0registro a\u00a0efectos\u00a0de IVA e\u00a0incluye\u00a0a entidades\u00a0gubernamentales\u00a0y empresas\u00a0internacionales\u00a0que\u00a0emitan\u00a0facturas\u00a0localmente,\u00a0con\u00a0determinadas excepciones (algunos\u00a0servicios\u00a0a\u00e9reos y\u00a0servicios\u00a0financieros\u00a0exentos).<\/span>\u00a0<\/span><\/p>\n

Las\u00a0empresas\u00a0est\u00e1n\u00a0obligadas\u00a0a\u00a0<\/span>emitir, transmitir y reportar\u00a0facturas\u00a0electr\u00f3nicas y notas de cr\u00e9dito\u00a0en\u00a0un\u00a0plazo\u00a0m\u00e1ximo de 14\u00a0d\u00edas\u00a0desde\u00a0la\u00a0transacci\u00f3n.\u00a0<\/span><\/b>La\u00a0comunicaci\u00f3n\u00a0entre\u00a0proveedor\u00a0y comprador,\u00a0as\u00ed\u00a0como\u00a0el\u00a0reporte de\u00a0los\u00a0datos\u00a0fiscales\u00a0de\u00a0las\u00a0facturas, se realiza a trav\u00e9s de\u00a0los\u00a0ASP designados.<\/span>\u00a0<\/span><\/p>\n

Las\u00a0operaciones B2C (ventas a consumidores\u00a0individuales)\u00a0quedan\u00a0expl\u00edcitamente\u00a0excluidas\u00a0por\u00a0el\u00a0momento, a\u00a0la\u00a0espera de una futura\u00a0decisi\u00f3n\u00a0ministerial.<\/span>\u00a0<\/span><\/p>\n

Calendario<\/span>\u00a0de implementaci\u00f3n de factura electr\u00f3nica en los EAU<\/span><\/h2>\n

1 de\u00a0julio\u00a0de 2026<\/span><\/b>\u00a0\u2013\u00a0Programa\u00a0piloto\u00a0para un\u00a0grupo\u00a0seleccionado\u00a0de\u00a0contribuyentes\u00a0y\u00a0posibilidad\u00a0de\u00a0adopci\u00f3n\u00a0voluntaria\u00a0del\u00a0sistema\u00a0para\u00a0cualquier\u00a0empresa\u00a0interesada.<\/span>\u00a0<\/span><\/p>\n

31 de\u00a0julio\u00a0de 2026<\/span><\/b>\u00a0\u2013\u00a0Fecha\u00a0l\u00edmite\u00a0obligatoria\u00a0para\u00a0el\u00a0nombramiento\u00a0de\u00a0un ASP\u00a0para las\u00a0empresas\u00a0con\u00a0ingresos\u00a0anuales\u00a0iguales\u00a0o\u00a0superiores\u00a0a 50\u00a0millones\u00a0de AED.<\/span>\u00a0<\/span><\/p>\n

1 de\u00a0enero\u00a0de 2027<\/span><\/b>\u00a0\u2013\u00a0Emisi\u00f3n\u00a0y\u00a0recepci\u00f3n\u00a0obligatoria\u00a0de facturas\u00a0electr\u00f3nicas\u00a0para\u00a0empresas\u00a0con\u00a0ingresos<\/span>\u00a0anuales<\/span>\u00a0iguales\u00a0o\u00a0superiores\u00a0a 50\u00a0millones\u00a0de AED.<\/span>\u00a0<\/span><\/p>\n

31 de\u00a0marzo\u00a0de 2027<\/span><\/b>\u00a0\u2013\u00a0Fecha\u00a0l\u00edmite\u00a0obligatoria\u00a0para\u00a0el\u00a0nombramiento\u00a0de\u00a0un ASP\u00a0para\u00a0empresas\u00a0con\u00a0ingresos<\/span>\u00a0anuales<\/span>\u00a0inferiores\u00a0a 50\u00a0millones\u00a0de AED y\u00a0entidades\u00a0gubernamentales.<\/span>\u00a0<\/span><\/p>\n

1 de\u00a0julio\u00a0de 2027<\/span><\/b>\u00a0\u2013\u00a0Emisi\u00f3n\u00a0y\u00a0recepci\u00f3n\u00a0obligatoria\u00a0de facturas\u00a0electr\u00f3nicas\u00a0para\u00a0empresas\u00a0con\u00a0ingresos<\/span>\u00a0anuales<\/span>\u00a0inferiores\u00a0a 50\u00a0millones\u00a0de AED.<\/span>\u00a0<\/span><\/p>\n

1 de\u00a0octubre\u00a0de 2027<\/span><\/b>\u00a0\u2013\u00a0Emisi\u00f3n\u00a0y\u00a0recepci\u00f3n\u00a0obligatoria\u00a0de facturas\u00a0electr\u00f3nicas\u00a0para\u00a0entidades\u00a0gubernamentales.<\/span>\u00a0<\/span><\/p>\n

Sanciones<\/span>\u00a0y\u00a0<\/span>multas<\/span><\/span><\/h2>\n

Si\u00a0<\/span>una<\/span>\u00a0<\/span>empresa<\/span>\u00a0no\u00a0<\/span>cumple<\/span>\u00a0con la\u00a0<\/span>normativa<\/span>\u00a0<\/span>obligatoria<\/span>\u00a0de\u00a0<\/span>facturaci\u00f3n<\/span>\u00a0<\/span>electr\u00f3nica<\/span>\u00a0o no\u00a0<\/span>designa<\/span>\u00a0<\/span>un ASP<\/span>\u00a0<\/span>dentro<\/span>\u00a0del\u00a0<\/span>plazo<\/span>\u00a0<\/span>establecido<\/span>, se\u00a0<\/span>aplicar\u00e1<\/span>\u00a0<\/span>una<\/span>\u00a0<\/span>sanci\u00f3n<\/span>\u00a0de 5.000 AED al\u00a0<\/span>mes<\/span>. En\u00a0<\/span>caso<\/span>\u00a0de no\u00a0<\/span>emitir<\/span>\u00a0<\/span>una<\/span>\u00a0factura o nota de\u00a0<\/span>cr\u00e9dito<\/span>\u00a0a\u00a0<\/span>tiempo<\/span>, la\u00a0<\/span>empresa<\/span>\u00a0<\/span>ser\u00e1<\/span>\u00a0<\/span>multada<\/span>\u00a0con 100 AED\u00a0<\/span>por<\/span>\u00a0<\/span>transacci\u00f3n<\/span>, con un\u00a0<\/span>m\u00e1ximo<\/span>\u00a0de 5.000 AED al\u00a0<\/span>mes<\/span>. Por\u00a0<\/span>\u00faltimo<\/span>, la\u00a0<\/span>falta<\/span>\u00a0de\u00a0<\/span>notificaci\u00f3n<\/span>\u00a0de\u00a0<\/span>fallos<\/span>\u00a0del\u00a0<\/span>sistema<\/span>\u00a0o\u00a0<\/span>cambios<\/span>\u00a0<\/span>en<\/span>\u00a0<\/span>los<\/span>\u00a0<\/span>datos<\/span>\u00a0<\/span>conlleva<\/span>\u00a0<\/span>una<\/span>\u00a0<\/span>multa<\/span>\u00a0de 1.000 AED\u00a0<\/span>por<\/span>\u00a0d\u00eda de\u00a0<\/span>retraso<\/span>.<\/span><\/span>\u00a0<\/span><\/p>\n

C\u00f3mo<\/span>\u00a0<\/span>preparar<\/span>\u00a0<\/span>tu<\/span>\u00a0<\/span>empresa<\/span>\u00a0para la\u00a0<\/span>facturaci\u00f3n<\/span>\u00a0<\/span>electr\u00f3nica<\/span><\/span><\/h2>\n

Cumplir con la normativa obligatoria de facturaci\u00f3n electr\u00f3nica requiere adaptaciones de los sistemas, formaci\u00f3n de los equipos y una transformaci\u00f3n global hacia la digitalizaci\u00f3n.<\/span>\u00a0<\/span><\/p>\n

Como l\u00edderes en soluciones de facturaci\u00f3n electr\u00f3nica para empresas del sector\u00a0tur\u00edstico y canal\u00a0horeca, en Voxel,\u00a0an\u00a0Amadeus\u00a0company, ayudamos a las empresas a cumplir con la normativa de facturaci\u00f3n electr\u00f3nica en los EAU.<\/span><\/b>\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Todo lo que necesitas saber sobre facturaci\u00f3n electr\u00f3nica en los EAU.<\/p>\n","protected":false},"author":3,"featured_media":13662,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_sitemap_exclude":false,"_sitemap_priority":"","_sitemap_frequency":"","footnotes":""},"categories":[1622,1634],"tags":[],"coauthors":[110],"class_list":{"0":"post-13660","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-compliance","8":"category-facturacion-electronica"},"yoast_head":"\nFacturaci\u00f3n electr\u00f3nica en los EAU: directrices, alcance y detalles del sistema - Voxel - Blog<\/title>\n<meta name=\"description\" content=\"Los Emiratos \u00c1rabes Unidos est\u00e1n avanzando hacia la obligatoriedad de la facturaci\u00f3n electr\u00f3nica, con el\u00a0cumplimiento total previsto para 2027.\u00a0\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.voxelgroup.net\/blog\/facturacion-electronica-en-los-eau-directrices-alcance-y-detalles-del-sistema\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Facturaci\u00f3n electr\u00f3nica en los EAU: directrices, alcance y detalles del sistema - 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