More specifically, Ministerial Decision No. 243 of 2025 [↗︎] describes the scope, obligations, exclusions and key operational requirements to be implemented, while Ministerial Decision No. 244 of 2025 [↗︎] sets out the mandate timeline, from the pilot project to the phased implementation.
The mandate, driven by the UAE Ministry of Finance (MoF), will involve 2 major steps required from UAE businesses:
- Appointment of an Accredited Service Provider (ASP) and the ability to receive e-invoices:
- Large businesses (revenue > 50M AED / ~11,5M€): July 31, 2026
- Smaller businesses and government entities: March 31, 2027
- Mandatory e-invoicing via the Peppol network in the PINT-AE format:
- Large businesses (revenue > 50M AED / ~11,5M€): January 1, 2027
- Smaller businesses: July 1, 2027
- Government entities: October 1, 2027
Peppol Network & Accredited Service Providers (ASP)
UAE is implementing an e-invoicing Decentralized Continuous Transaction Control and Exchange (DCTCE) model, widely known as the “5-corner model”. The model relies on the Peppol network, with the UAE Ministry of Finance acting as the 5th corner of the model.
E-invoices must be issued in the PINT-AE format, the UAE-specific implementation of the Peppol INTernational (PINT) standard, and multiple acknowledgements (positive or negative) must be sent between participants, using the Peppol MLS (Message Level Status) standard:
- The tax authority (corner 5) will send a MLS to each ASP following the submission of the reported tax data
- The receiving ASP (corner 3) must send a MLS to the sending ASP (corner 2) upon validation of the invoice
In addition, exchanging e-invoices via the Peppol network will require businesses to rely on mandatory Accredited Service Providers (ASP).
United Arab Emirates Country Profile
The Invoicing Hub now covers a 26th country: the United Arab Emirates, with regular e-invoicing news & a detailed UAE Country Profile, featuring:
- Summaries of the B2G and B2B e-invoicing obligations in the UAE
- Timeline of the main e-invoicing milestones
- Access to resources such as some of the technical specifications
- More detailed technical explanations
Additionally, visit The Invoicing Hub regularly to read the latest relevant news regarding e-invoicing in the UAE, and to remain updated about the latest developments.
