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Middle East

United Arab Emirates E-Invoicing

Phased RolloutLast verified 2026-05-19

Decentralised 5-corner Peppol model under Ministerial Decisions 243/244 of 2025. ASP appointment deadline extended to 30 October 2026; Phase 1 go-live 1 January 2027 for revenue ≥ AED 50M.

Visit MoF / FTA

Validator coming soon — Pilot from July 2026, mandatory January 2027 for revenue ≥ AED 50M; all VAT-registered businesses by July 2027.

Key compliance facts

Standard

PINT AE (Peppol International Invoice — UAE specialisation)

Authority

MoF / FTA — Ministry of Finance / Federal Tax Authority

Mandatory For

Phase 1 — businesses with revenue ≥ AED 50M from 1 Jan 2027; Phase 2 — businesses with revenue < AED 50M from 1 Jul 2027; Government entities from 1 Oct 2027

Effective Date

Sep 28, 2025 (MD 243/244) · May 10, 2026 (ASP deadline extended to 30 Oct 2026) · Jul 1, 2026 (pilot) · Jan 1, 2027 (Phase 1 go-live)

About United Arab Emirates E-Invoicing

The UAE has finalised a Decentralised 5-Corner Continuous Transaction Control e-invoicing model based on Peppol infrastructure, with the local PINT AE (Peppol International Invoice — UAE) format. Cabinet Decision 64/2025 and Ministerial Decisions 243 and 244 of 2025 (issued 28 September 2025) provide the legal framework. On 10 May 2026, the Ministry of Finance extended the deadline for businesses to appoint an Accredited Service Provider (ASP) from 31 July 2026 to 30 October 2026 — formalised by an amendment to MD 244/2025. The Phase 1 mandatory go-live remains 1 January 2027 for businesses with annual revenue ≥ AED 50M (pilot launches 1 July 2026); Phase 2 follows for businesses with revenue < AED 50M (ASP appointment by 31 March 2027; go-live 1 July 2027). Government entities must appoint an ASP by 31 March 2027 with go-live 1 October 2027. The scope covers B2B and B2G transactions; non-VAT-registered businesses are also in scope. B2C is excluded until further notice. The PINT AE schema mandates 51 fields. Penalties reach up to AED 5,000 per month of non-compliance. The January 2026 VAT amendments removed self-invoicing for reverse charge transactions and set a 5-year limit on excess refundable VAT (with transitional relief to 31 December 2026). 32 ASPs have been formally approved.

Implementation Phases

  1. ✓

    Legal framework

    Sep 28, 2025

    Cabinet Decision 64/2025 and Ministerial Decisions 243/244 of 2025 issued.

  2. ◉

    ASP appointment (Phase 1)

    Oct 30, 2026 (extended)

    Deadline extended from 31 Jul 2026 to 30 Oct 2026 (MoF update 10 May 2026).

  3. ○

    Pilot

    Jul 1, 2026

    Pilot phase begins.

  4. ○

    Phase 1 go-live

    Jan 1, 2027

    Mandatory for businesses with revenue ≥ AED 50M.

  5. ○

    Phase 2 go-live

    Jul 1, 2027

    Businesses with revenue < AED 50M (ASP by 31 Mar 2027).

  6. ○

    Government entities

    Oct 1, 2027

    Government entities go-live (ASP by 31 Mar 2027).

Key Compliance Facts

  • Operating authority: Ministry of Finance / Federal Tax Authority
  • Architecture: Decentralised 5-corner Peppol-based CTC
  • Format: PINT AE (Peppol International Invoice — UAE)
  • ASP appointment deadline: 30 October 2026 (extended)
  • Phase 1 go-live: 1 January 2027 (revenue ≥ AED 50M)
  • Phase 2 go-live: 1 July 2027 (revenue < AED 50M)
  • Government entities go-live: 1 October 2027
  • 32 ASPs formally approved
  • PINT AE schema: 51 mandatory fields
  • Penalties: up to AED 5,000 per month
  • B2C excluded until further notice

Frequently Asked Questions

Is e-invoicing mandatory in United Arab Emirates?

Phase 1 — businesses with revenue ≥ AED 50M from 1 Jan 2027; Phase 2 — businesses with revenue < AED 50M from 1 Jul 2027; Government entities from 1 Oct 2027. Status: Phased Rollout.

Which authority regulates e-invoicing in United Arab Emirates?

MoF / FTA — Ministry of Finance / Federal Tax Authority

What e-invoicing standard does United Arab Emirates use?

PINT AE (Peppol International Invoice — UAE specialisation)

What is the e-invoicing model in United Arab Emirates?

Decentralised 5-Corner CTC (Peppol-based)

When did United Arab Emirates e-invoicing take effect?

Sep 28, 2025 (MD 243/244) · May 10, 2026 (ASP deadline extended to 30 Oct 2026) · Jul 1, 2026 (pilot) · Jan 1, 2027 (Phase 1 go-live)

Topics

decentralisedCTCMiddle EastGCCPeppol5-cornerPINT-AE

Validator support for United Arab Emirates is coming soon

Pilot from July 2026, mandatory January 2027 for revenue ≥ AED 50M; all VAT-registered businesses by July 2027. Will validate against the current PINT AE specification.

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