UAE e-invoicing Jan – Oct 2027; voluntary pilot opens

Peppol PINT AE-based e-invoicing in 2027

The launch timetable is:

• Apr 2026: 4-corner model for e-invoicing only launched
• July 2026: voluntary pilot phase
• Oct 2026: first wave tax payers must appoint Accredited Service Provider
• Jan 2027: first wave taxpayers above AED 50m turnover
• Jul 2027: second wave taxpayers below AED 50m turnover
• Oct 2027: B2G
• Jan 2029: Intra-group

The pre-approved Accredited Service Providers list has now been published by the Ministry of Finance with 16 providers. A further round will be added. Waves of mandated businesses should appoint their ASP at least three months prior to go-live.

Excluded:

• Exempt financial services;
• B2C transactions
• International passenger travel

The UAE has released in July 2025 the key technical specifications for the launch of B2B e-invoicing:

• Peppol Authority Specific Requirements (PASR), which sets rules for service providers within the Peppol framework.
• Supporting documents include PINT AE, the UAE-specific invoice format;
• the Enterprise Interoperability Architecture, offering a business-level overview; and
• the Solution Architecture, detailing technical implementation.

The Authority is adopting a “Decentralised CTC and Exchange Model” (DCTCE) with 5-corner model and Accredited Service Providers operating within a PINT (Peppol International Invoice)  framework.

Mandatory fields in a PINT AE Tax eInvoice

Invoice Details

1. Invoice number

2. Invoice date

3. Invoice type code

4. Invoice currency code

5. Invoice transaction type code

6. Payment due date

7. Business process type

8. Specification Identifier

9. Payment means type code

Seller Details

10. Seller name

11. Seller electronic address

12. Seller electronic identifier

13. Seller legal registration identifier

14. Seller legal registration identifier type

15. Seller tax identifier

16. Seller tax scheme code

17. Seller address line 1

18. Seller city

19. Seller country subdivision

20. Seller country code

Buyer Details

21. Buyer name

22. Buyer electronic address

23. Buyer electronic identifier

24. Buyer tax identifier

25. Buyer tax scheme code

26. Buyer address line 1

27. Buyer city

28. Buyer country subdivision

29. Buyer country code

Document Totals

30. Sum of invoice line net amount

31. Invoice total amount without tax

32. Invoice total tax amount

33. Invoice total amount with tax

34. Amount due for payment

Tax Breakdown

35. Tax category taxable amount

36. Tax category tax amount

37. Tax category code

38. Tax category rate

Invoice Line

39. Invoice line identifier

40. Invoiced quantity

41. Unit of measure code

42. Invoice line net amount

43. Item net price

44. Item gross price

45. Item price base quantity

46. Invoiced item tax category code

47. Invoiced item tax rate

48. VAT line amount in AED

49. Invoice line amount in AED

50. Item name

51. Item description

E-billing system

E-invoicing is part of a wider initiative the Ministry of Finance describes an “e-billing system” project to develop an advanced electronic billing system and activate it at the country level. The system will also automate the procedures for filing tax returns with the tax system to facilitate filing tax returns, improve tax compliance, and reduce cases of tax evasion.

Currently, the UAE government has given legal recognition to e-invoices when agreed between transaction counter-parties.

This would follow the December 2021 Saudi Arabia e-invoicing implementation.

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Middle East & Africa e-invoicing