Which fields of the eInvoice are validated by MoF/ FTA systems?
The eInvoicing framework is a decentralized 5 corner model. The Service Provider will validate all data fields and report the data to FTA/MOF.
There are two components in this model: (1) exchange and (2) reporting. A Service Provider shall validate all the fields of an eInvoice based on the UAE data dictionary before exchanging the invoice over the Peppol network. Subsequently all the tax data fields in an invoice shall be reported to the FTA system (Corner 5)
What is the procedure to deliver the tax invoice to the customer?
Businesses in the UAE must engage with an Accredited Service Provider to issue and receive eInvoices. The buyer's electronic address (endpoint) will be used to share the invoice over the Peppol network.
Can an Electronic iInvoice contain taxable supplies along with exempt or out of scope supplies?
Yes, an Electronic iInvoice can contain particulars of tTaxable Supplies transactions, along with eExempt Supplies and/or supplies that are out of scope transactions.
Will it be required that every legal entity within a VAT tax group must integrate with an Accredited Service Provider separately or all the entities that are part of VAT tax group will have a single integration through the representative member?
Each member of the VAT group must have an endpoint via a UAE Accredited Service Provider.
In the event of a VAT Group, is there a possibility to select an individual member of the VAT Group (under the same VAT Group TRN) as Supplier/Seller and its corresponding individual details such as Name and Address details?
Each member of the VAT group should have an endpoint via a UAE Accredited Service Provider. When issuing an invoice, the group's Tax Registration Number (TRN) should be provided, but the endpoint details should correspond to the specific group member conducting the transaction.
How eInvoices will be exchanged with overseas customers?
Will they be required to register with an UAE eInvoicing service provider as a customer?
In case of exports, if the foreign buyer is already registered within the Peppol network, then the end point (electronic address) of the buyer is required to be provided. If they are not registered, then a dummy end point will be provided. In such cases exchange of document will not happen via the Peppol network, however, the Corner 2 (SP of seller) will continue to report the invoice to Corner 5. The seller is required to send the invoice to the buyer outside the network such as via email.
It is not mandatory for the overseas buyer to register with a UAE eInvoicing Service Provider if he is not obligated to do so as per the UAE VAT and Corporate Tax law.
Is there a time lag for integration of data between the business and UAE Accredited Service Provider?
It is proposed to be a near real time integration between businesses and UAE Accredited Service Providers.
Who will create and exchange the eInvoice in case of Self-billing?
In case of self-billing the buyer (customer) should create the eInvoice and will exchange the document with the seller and will also report to the FTA via the Accredited Service Provider
What happens when the Service Provider discovers an error in the invoice?
Should there be an issue with the invoice, the Accredited Service Provider shall return the invoice to the issuer.
Is eInvoicing only an exchange of data?
The invoice has to be exchanged between the seller and the buyer via an Accredited Service Provider who would transmit the invoice in the form of an XML and the Service Provider will also report the invoice data to the FTA.
What are the activities that a business should prepare for?
The business should analyze their transactions and the resulting invoicing data against the data dictionary and ensure that they are compliant
Once the list of Accredited Service Providers is published by MoF, the businesses need to enter into a commercial arrangement with one of them and work on the integration between their systems to transmit the invoice.
Does business to business (B2B) include also businesses not VAT registered?
The eInvoicing framework encompasses all business-to-business (B2B) and business-to-government (B2G) transactions, regardless of the VAT registration status of the entities involved.
Do businesses need to engage directly with the UAE Peppol Authority?
The businesses are not required to interact directly with the UAE PEPPOL Authority. Instead, the Accredited Service Provider (ASP) will liaise with the UAE PEPPOL Authority on their behalf.
Will there be a central database to show which businesses have adopted eInvoicing?
Businesses that are onboarded to the eInvoicing platform will be listed in the PEPPOL directory. The URL to access the PEPPOL directory will be made available on the websites of the FTA/MOF.
Will there be any pilot program and when would it start?
Actual exchange of eInvoicing can start without the legislation and the 5th corner. You can join the pilot from the moment there are accredited service providers and your business is ready to exchange eInvoices.
Will there be a transitory/grace period? As there might be issues and errors while exchanging invoices
There will be a testing phase before going live with Accredited Service Providers and the FTA platform to ensure there are no issues during the exchange
Should we mention the payment due date if the payment is on the spot?
Yes, payment due date should be mentioned even if the payment is on the spot. The due date will be the same as the invoice date.
Will the buyer have an Accredited Service Provider?
Yes, he has to be onboarded to an Accredited Service Provider
What are the allowed modes of error correction on tax invoices under the eInvoicing system?
In case of any errors in tax invoices, a credit note is required to be issued for its rectification.
How will cross border transactions comply with PINT framework? Will we need to issue traditional invoices when dealing with countries who are not PEPPOL compliant?
It is the obligation of the seller (UAE business) to ensure that the eInvoice generated is compliant to the UAE PINT framework and the eInvoice is reported to the FTA through their accredited Service Provider. The transmission of the invoice to the buyer can be managed outside the Peppol network wherein the seller can generate a PDF and transmit to the buyer (overseas business in a none Peppol compliant country).
Will there be any QR codes printed on the eInvoices?
There is no requirement for QR codes to be printed on the eInvoices.
Since B2B sales sometimes occur from POS systems, will integration with POS systems be necessary?
This should be discussed between the taxpayer and their service provider as part of the architecture. If the taxpayer is within the scope of eInvoicing, all B2B transactions in scope should pass through the eInvoicing network.
How should scenarios be handled where an invoice is partially rejected by the buyer?
Credit notes are the standard mechanism to be followed. There is no concept of cancellation of an invoice.
Should e-Invoicing be in English, or is Arabic mandatory?
Some local Emirates might require invoices in Arabic. You must comply with such local regulations
Will businesses without VAT registration be treated as B2B entities for e-invoicing purposes?
All businesses operating in the UAE are required to have a Tax Identification Number (TIN). All B2B transactions involving such businesses fall within the scope of eInvoicing. Businesses that are registered for VAT will also have a VAT Tax Registration Number (TRN) which must be captured on the eInvoice.
In eCommerce transactions, there are often variations in the time of supply and time of invoice. How can this be addressed?
Current legislation specifies the timeframe within which an invoice must be issued. The eInvoicing process begins once the invoice is issued.
Will each member of a VAT group be required to have a unique identifier?
Yes, every member of the VAT group will have their individual Tax Registration Numbers (TRNs) suspended, and a group TRN will be used. Each member will have their own Tax Identification Number (TIN), which will serve as the unique identifier for invoices.
How should branches be handled from an e-invoicing perspective where they do not have separate legal status or separate tax registrations.
Where a branch is merely an operational establishment of the same legal entity and does not have its own TRN, TIN, or separate legal status, the eInvoice should identify the legal entity using its applicable tax identifiers (TRN/TIN). It is important to note that, at the time of registration in EmaraTax with the FTA, entities are required to register all their branches (noting that each branch has a unique trade license number).
For e-invoicing purposes, a supplier who is a Registrant for VAT purposes would use the TIN issued to him by the FTA. Since branches and their head office are considered to be the same Person, the TIN issued to the Registrant would be used for a head office and its branches..
Accordingly, aAny e-Invoice issued must clearly identify the issuing entity registration identifier (IBT-030). Where the invoice is issued by a branch, it should include the branch’s address as well as its unique trade license number (BTAE-15).
What is a Tax Identification Number (TIN)? Where can we find the TIN number? Is TIN is same as TRN?
TIN (Tax Identification Number) corresponds to the first 10 digits of the TRN (Tax Registration Number).
A unique 10-digit identifier and the first 10 digits of the 15-digit TRN issued to all entities registered with FTA.
For imports where VAT Reverse Charge is applicable, will not be under the scope of electronic invoicing?
There are two scenarios for self-billing:
1) The buyer raising invoices on behalf of the supplier
2) For imports, where the buyer raises an invoice on themselves.
Are the above scenarios under the e-invoicing scope or not?
In the UAE, both sellers and buyers are required to engage an Accredited Service Provider (ASP).
For outgoing invoices issued from the UAE to abroad, the ASP must be used, using special TIN identifier for abroad destination.
For incoming invoices into the UAE, Peppol connectivity is not required, and the current process may continue to be followed
As clarified in UAE Electronic Invoicing Guidelines V1.1 Section 10.5.1, the import of Concerned Goods and Concerned Services is not subject to any Electronic Invoicing requirements.
For a Group TRN, can multiple Peppol registrations be done for each entity?
Multiple Peppol registrations for the same entity are not applicable. The Participant ID in Peppol is registered based on the TIN, and therefore each entity can have only one Peppol registration under its TIN
Are businesses permitted to use different service providers for sending and receiving eInvoices?
Each business entity must use the same Accredited Service Provider (ASP) for both sending (accounts receivable) and receiving (accounts payable) eInvoices.
What will be the authentication methods between Corner 2 - Corner 3 and Corner 2 - Corner 5?
The authentication method between C2 - C3, C2 – C5 will adhere to Peppol AS4 standards.
AS4 is used in the Peppol network for transmission of asynchronous messages (e.g. an eInvoice) between Corner 2 and Corner 3, Corner 2 and Corner 5 using the Peppol PKI for signature and encryption on AS4 message level and SMP/SML for dynamic discovery.
If a taxpayer’s internet connection is down, what is the tolerance level for a delay in issuing invoices on the eInvoicing network?
Once the Accredited Service Provider receives the invoice from the taxpayer, they must issue it to Corner 3 and report the TDD to Corner 5. Any issues between the taxpayer and the Accredited Service Provider should be resolved between them. If any of the Corners are down, the Access Points have the capacity to store the information and issue/report it once the required access point is accessible
Once an invoice has been validated by Corner 2 and Corner 3, does the buyer have the option to reject the invoice upon reaching Corner 4?
The buyer can reject the invoice based on commercial reasons. Rejections by Corner 2, Corner 3, or Corner 5 are based solely on technical schematron validations, and there would be no change in accounting and business practices.
Is batch processing of eInvoices supported?
Yes batch processing of eInvoices will be supported
Will the UAE follow a centralized Service Metadata Publisher (SMP) model?
UAE will follow a decentralized SMP approach and the SMP of the respective Accredited Service Provider will be used
During the invoice rejection process, if a buyer disagrees with an invoice and wishes to reject it, should the rejection be performed through the EmaraTax platform, or should such rejections be managed directly between the buyer and seller outside the platform, for example via email or phone?
There is no concept of invoice cancellation under the current framework. Accordingly, a buyer cannot reject or cancel an issued invoice through the eInvoicing process. Any such handling would need to be managed through operational processes agreed between the trading parties.
Where corrections are required, the issuer should follow the standard correction process by issuing a Credit Note in accordance with the applicable requirements.
Please note that the EmaraTax platform is not used for the exchange of Electronic Invoices. Kindly refer UAE Electronic Invoicing Guidelines -https://mof.gov.ae/wp-content/uploads/2026/06/UAE-Electronic-Invoicing-Guidelines_V-1.1-01June2026.pdf
Would there be any penalties or compliance implications for out-of-scope entities that do not onboard to an ASP and are unable to receive electronic invoices?
Kindly refer the Cabinet Decision No. 106 of 2025 On the Violations and Administrative Penalties Resulting from Violation of the Legislation Regulating the Electronic Invoicing System
Do I have to appoint an Accredited Service Provider and implement the Electronic Invoicing System if I only make Business to Consumer (B2C) supplies?
It is important to note that any Person is considered to be engaged in Business Transactions in the UAE where he receives Goods and Services from other Businesses, even if all his supplies are Business-to-Consumer. As a result, if a Person only makes B2C supplies, but is the recipient of supplies resulting from Business to Business transactions, there would be an obligation to appoint an Accredited Service Provider and implement the Electronic Invoicing System.
How is my business' Revenue calculated for purposes of determining the phase in which I must appoint an Accredited Service Provider and implement the Electronic Invoicing System?
Article 1 of Ministerial Decision No. 244 of 2025 defines the term “Revenue” as the gross income earned by a Person during the most recent Accounting Period, based on the financial statements prepared in accordance with applicable legislation in the UAE or, if such financial statements are not available, based on other documentation acceptable to the FTA.