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, B2C is excluded, for the time being.
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: PINT AE (Peppol International Invoice, UAE adaptation), based on UBL 2.1 and Peppol BIS 3
Storage time
General rule: 5 years (Taxable persons: from the end of the relevant tax period, Non-taxable persons: from the end of the calendar year in which the document was created)
Voluntary disclosure (within year 5): +1 year
Audit / dispute with the Federal Tax Authority: +4 years
Real estate: 7 years (from the end of the calendar year)
Reporting and processes
Reporting
Processes
from July 2026 the process will be:
- 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/approval).
- Both parties archive the invoice.
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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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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