The United Arab Emirates is moving forward with a comprehensive national e-invoicing framework as part of its UAE E-Invoicing Program, a key component of the broader “We the UAE 2031” vision. This initiative supports the country’s goals for digital transformation, improved compliance, and long-term economic sustainability.
At the center of the UAE’s approach is a Decentralized Continuous Transaction Control and Exchange (DCTCE) model. This enables real-time invoice validation and data sharing, while offering flexibility to businesses. The system uses PINT AE (Peppol International Invoice Template – UAE), a localized version of the Peppol BIS Billing 3.0 format tailored to UAE legal and business requirements.
All VAT-registered companies—and in some cases, non-registered businesses—will eventually be required to comply.
Under the new rules:
Invoices must be issued in PINT AE XML format;
All data must comply with the UAE E-Invoicing Data Dictionary, defined by the Ministry of Finance;
Static PDF invoices without embedded XML are considered non-compliant.
Tax Invoices: Required for B2B and B2G transactions;
Simplified Tax Invoices (Receipts): For B2C;
Credit and Debit Notes;
Self-billed and commercial invoices, in specific scenarios.
Invoice Creation: Businesses generate structured XML invoices using their accounting or ERP systems.
Use of Accredited Service Providers (ASPs): Both sellers and buyers must route invoices through UAE-accredited Peppol Access Points.
Real-Time Exchange: The invoice is transmitted between ASPs. At the same time, a Tax Data Document (TDD) is sent to the UAE Ministry of Finance.
Validation: The invoice goes through technical checks. Status messages (Message Level Status or MLS) are exchanged with ASPs and the tax authority.
Buyer Access: Buyers receive the validated invoice from their ASP.
Tax Data Reporting: Both ASPs report invoice data to the Ministry of Finance, which acts as the “fifth corner” in the Peppol network.
2024–2025: Government and business consultations underway.
2025–2026: Gradual implementation expected to begin with large taxpayers.
By 2027: Full nationwide compliance anticipated, aligning with regional peers like Saudi Arabia and Egypt.
Compliant invoices must include:
Tax Registration Numbers (TRNs) for both buyer and seller;
A unique UUID assigned post-validation;
Detailed line-item data including HS codes, VAT rates, and exemptions;
A QR code for consumer or tax inspector use;
Digital storage of all invoices for at least 5 years.
By building on the Peppol framework, the UAE enables cross-border invoice exchange with partners in the EU, Singapore, Japan, Australia, and other Peppol-enabled countries.
While the standard Peppol model uses a four-corner setup (buyer, seller, and their respective Access Points), the UAE adopts a five-corner model by adding the Ministry of Finance to receive invoice data in real time.
UAE’s national e-invoicing system offers several strategic advantages:
Real-time tax compliance and validation;
Faster VAT refunds and reconciliations;
Improved audit readiness and lower risk of penalties;
Seamless international trade with Peppol-compliant partners;
A foundation for wider digital transformation in finance and accounting.