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Regulation guide

The United Arab Emirates e-invoicing programme

The UAE Ministry of Finance is launching its national e-invoicing system on a Peppol-based 5-corner model. Businesses must appoint an accredited service provider (ASP).

The 5-corner model

Buyer and supplier exchange invoices through accredited service providers, while the fifth corner reports to the Federal Tax Authority in near real time alongside the invoice.

PINT AE format

The UAE uses the PINT BIS Billing AE and PINT BIS Self-Billing AE profiles based on the Peppol International (PINT) model, plus local tax and TRN validation rules.

ASP appointment duty

Large businesses must appoint an ASP by 30 October 2026. The mandate starts on 1 January 2027 for large businesses, extends to SMEs on 1 July 2027 and to public entities on 1 October 2027.

UAE mandate timeline

2026Mandatory now or becoming mandatory
  1. UAE1 Jul / 30 Oct 2026

    Voluntary pilot started 1 July, 30 October is the ASP appointment deadline for large businesses

2027Next up, dates confirmed
  1. UAE · large businesses1 January 2027

    Mandatory e-invoicing (Peppol 5-corner, PINT AE format)

  2. UAE · SMEs and public sector1 Jul / 1 Oct 2027

    Small and mid-size businesses on 1 July, public entities on 1 October