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Flag of United Arab Emirates

VAE

See how InvoiceAgility handles e-Invoicing requirements

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Invoicing in UAE Highlights

The UAE will roll out mandatory e-invoicing in phases: a voluntary pilot begins July 1, 2026, large businesses (AED 50 million+ revenue) must go live from January 1, 2027, all remaining businesses from July 1, 2027, and government entities from October 1, 2027. The standard VAT rate is 5%, regulated by the Federal Tax Authority (FTA). E-invoices must comply with the PINT AE (Peppol International Invoice – UAE) format and be transmitted through Accredited Service Providers (ASPs) on the Peppol network.

Requirements Snapshot

Tax Overview

  • Tax Type: VAT (Value Added Tax)

  • Tax Authority: Federal Tax Authority (FTA)

  • Current tax rates: Standard rate: 5% (0% applies to qualifying zero-rated supplies)

  • Currency: UAE Dirham (AED)

Archival Overview

  • Legal archiving period: 5 years from the end of the relevant tax period; up to 15 years for real estate-related records

  • Archive Location: Taxpayers remain legally responsible for archiving, even where storage is outsourced to an ASP

e-Signature Overview

  • e-Signature required: Not required directly of suppliers — authenticity and integrity are secured at the ASP level via mandatory digital signatures and encryption

Business-to-Business (B2B)

  • Model: 5-corner Peppol model (supplier → supplier's ASP → buyer's ASP → buyer, with the FTA as the 5th corner receiving real-time invoice data)

  • e-invoicing obligations: Voluntary pilot from July 1, 2026; large businesses must appoint an ASP by October 30, 2026 and go live January 1, 2027; smaller businesses must appoint an ASP by March 31, 2027 and go live July 1, 2027

  • B2B Invoicing Government Platform: None directly — invoices move through Accredited Service Providers on the Peppol network, with data reported to the Federal Tax Authority in real-time (5th corner)

  • Invoice issuance requirements: PINT AE-compliant structured XML invoice (Peppol/UBL-based), issued and transmitted through an Accredited Service Provider

  • Invoice reception requirements: Businesses must be able to receive and process PINT AE-compliant e-invoices via their ASP from their applicable go-live date

Business-to-Government (B2G)

  • e-invoicing obligations: Mandatory from October 1, 2027

  • B2G Invoicing Government Platform: Same Peppol/ASP-based infrastructure as B2B — no separate centralized government portal

  • Invoice issuance requirements: PINT AE-compliant via Accredited Service Provider

  • Invoice reception requirements: PINT AE-compliant via Accredited Service Provider

  • B2G Invoice Formats: PINT AE (Peppol BIS/UBL-based)

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