There is no general obligation for transactional e-reporting.
Electronic invoicing guide
United Arab Emirates
Digital reporting requirements
Currently: Post-Audit.
To be: Descetralized 5-corner model, based on Peppol.
Obligatory
Currently: Voluntary
To be: B2B and B2G mandatory in phases starting from July 2026.
Authority
Ministerio de Finanzas (MoF) y Federal Tax Authority (FTA).
Platform
Currently: There is no single tax platform; different entities (e.g., MoF Digital Procurement Portal, TDRA, Dubai Government) use digital invoicing in their processes.
To be: There will be no single state-issued portal. The model will rely on Accredited Service Providers (ASPs) connected to the Peppol network.
Format
Currently: There is no mandatory structured format (paper or electronic invoice is valid).
To be: Peppol PINT AE (local adaptation of Peppol PINT in accordance with EN 16931).
Storage time
5 years, (capital assets 10 years, real estate 15 years)
Reporting and processes
Reporting
Processes
The UAE e-invoicing process (from July 2026):
Supplier issues invoice in Peppol PINT AE format.
Invoice sent to ASP (Accredited Service Provider) for validation and transmission.
ASP delivers invoice to the buyer through the Peppol 5-corner network.
ASP reports invoice data to the FTA (no clearance/real-time approval).
Both parties archive the invoice (5 years, up to 15 for real estate).
Upcoming legislative changes
The UAE will roll out a Decentralized model, or five-corner model, based on Peppol PINT AE.
Invoices will move between trading partners through Accredited Service Providers (ASPs), with data shared with the Federal Tax Authority (FTA).
The timeline is:
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Q3 2024: ASP certification requirements and UAE Data Dictionary established.
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Q2 2025: Formal e-invoicing legislation published.
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Dec 2025: Rollout strategy announced (phased by taxpayer size).
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Jul 1, 2026: Phase 1 launch – pilot with selected taxpayers; voluntary onboarding allowed.
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Jul 31, 2026: Large businesses (≥ AED 50M revenue) must appoint ASP.
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Jan 1, 2027: Mandatory e-invoicing for large businesses.
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Mar 31, 2027: Other businesses (< AED 50M) and in-scope government entities must appoint ASP.
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Jul 1, 2027: Mandatory e-invoicing for other businesses (< AED 50M).
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Oct 1, 2027: Mandatory e-invoicing for in-scope government entities.
Links of Interest and documents
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