GTL Summary:

This foundational document establishes the UAE eInvoicing Programme, outlining the transition to a decentralized continuous transaction control model based on the Peppol PINT-AE specification. It clarifies the legal framework introduced by Federal Decree-Law No. 17 of 2024 and supported by Ministerial Decisions No. 243 and 244 of 2025. The programme defines the roles of the Ministry of Finance and Federal Tax Authority, sets rigorous accreditation requirements for service providers—including ISO 27001 and ISO 22301 certifications—and details the mandatory compliance timeline. Key focus areas include the July 2026 pilot rollout, taxpayer obligations for structured data exchange, and administrative penalties for non-compliance under Cabinet Decision No. 106 of 2025.

Document Type: CIRCULAR - Circular
Guidance Code: e-invoicing-programme
Year:
Related Law: uae-indirecttax-law-vat-uaevat-8-of-2017-as-amended
Authority: Federal Tax Authority
Last updated at: 2026-03-13 08:58:00 UTC

UAE eInvoicing Programme

Contents

1. eInvoicing Introduction

2. eInvoicing Worldwide

3. eInvoicing Objectives

4. eInvoicing Benefits

5. The UAE eInvoicing Model

  1. 5.1. eInvoicing Framework

  2. 5.2. Ministry of Finance (MOF) and Federal Tax Authority (FTA) Roles

  3. 5.3. eInvoicing Legislation

6. Service Providers Accreditation Portal

  1. 6.1. Service Providers Accreditation Requirements

  2. 6.2. UAE Pre-Approved Service Providers

  3. 6.3. Considerations for Selecting an Accredited Service Provider

7. Mandatory Fields in a PINT AE Tax eInvoice

8. Impact on Taxpayers - Actions to be Performed

9. eInvoicing Roll-out

  1. 9.1. Pilot Programme - Roll-out July 2026

eInvoicing Introduction

eInvoicing Introduction

Electronic invoicing (eInvoicing) is the exchange of the invoice documents between a supplier and a buyer in an integrated electronic format.

An eInvoice is an invoice that has been issued, transmitted and received in a structured data format which allows for its automatic and electronic processing.

eInvoicing Worldwide

eInvoicing Worldwide Expected global volume of eInvoices and personalized eReceipts in 2024: 125 billion

eInvoicing Objectives

eInvoicing Objectives

eInvoicing Benefits

eInvoicing Benefits

Taxpayer*: Taxpayers in the context of this document refer to those who have an obligation to issue eInvoices.

The UAE eInvoicing Model

The UAE eInvoicing Model - Decentralized Continuous Transaction Control and Exchange (DCTCE) / 5 corner

eInvoicing Framework

eInvoicing Framework

Ministry of Finance (MOF) and Federal Tax Authority (FTA) Roles

Ministry of Finance (MOF) and Federal Tax Authority (FTA) Roles

eInvoicing Legislation

https://mof.gov.ae/en/financial-legislation/

Legislation Name

Details

VAT Laws

Federal Decree-Law No. 8 of 2017

Federal Decree-Law No. 28 of 2022 as amended by Federal Decree-Law No. 17 of 2024

• eInvoicing Definitions

VAT Executive Regulations

Executive Regulation of Federal Decree-Law No. 08 of 2017

• Article 59 and Article 60

Cabinet Resolution regarding eInvoicing Penalties

• Cabinet Decision No. 106 of 2025

Ministerial Decision No. 64 of 2025 on the eligibility criteria and Accreditation procedure for Service Providers under the Electronic Invoicing System

• Governs Accreditation procedure for eInvoicing Service Providers

Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System

• Governs eInvoicing scope and procedures

Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System

• Provides detailed implementation timelines

Guidelines

• To be published Feb. 2026

Service Providers Accreditation Portal

UAE Ministry of Finance Accreditation Portal:
https://mof.gov.ae/accreditation-of-e-invoicing-service-providers/

Service Providers Accreditation Portal

Service Providers Accreditation Requirements

Categories

Accreditation Requirements

Member of Open Peppol

  1. OpenPeppol membership is mandatory for all SPs

  2. Comply with OpenPeppol's testing requirements

Company Registration

  1. UAE Incorporated Company or a Foreign based company with a legal presence in the UAE

  2. Company registration document showing the paid-up capital of min. AED 50,000

  3. Representative Power of Attorney

UAE Peppol Authority Requirements

  1. Compliance with UAE Peppol Specifications (PINT AE) by demonstrating the ability to send and receive eInvoices

  2. Compliance with the end user onboarding requirements

  3. Existing and proven (2 years min.) eInvoicing product (product must send and receive eInvoices through the Peppol network) with live-customer references

Federal Tax Authority Requirements

  1. Mandatory Corporate Tax registration, VAT registration (if applicable) for all SPs for the approval of the accreditation application

  2. Compliance with FTA's tax data reporting requirements

  3. Compliance with other relevant UAE Laws and Regulations

Information Security Requirements

  1. Enable Multifactor authentication

  2. Encryption at rest

  3. Encryption in transit

  4. Regular security monitoring

  5. ISO/IEC 27001 certification

  6. Adhere to taxpayer specific regulatory requirements such as application and data hosting, storage, archival and residency requirements

Other Requirements

  1. The company is not the subject of liquidation/winding up/ bankruptcy order

  2. The company is not under any litigation or legal proceeding relating to criminal offenses, offenses under any applicable laws, and insolvency

  3. The company is not blacklisted by any UAE authorities

  4. The company is committed to providing annually 100 free eInvoices

  5. Confirmation of business continuity - ISO 22301 certificate

  6. Cybersecurity and Business Continuity, Professional indemnity and Crime insurances policy with a defined in the legislation minimum coverage

UAE Pre-Approved Service Providers

16 Pre-Approved Service Providers, Next group of Service Providers in the pipeline for Feb, Another large group in the Application Review Stage

Considerations for Selecting an Accredited Service Provider

Considerations for Selecting an Accredited Service Provider

Mandatory Fields in a PINT AE Tax eInvoice

Mandatory Fields in a PINT AE Tax eInvoice

Impact on Taxpayers - Actions to be Performed

Impact on Taxpayers - Actions to be Performed

eInvoicing Roll-out

eInvoicing Roll-out

Pilot Programme - Roll-out July 2026

Pilot Programme - Roll-out July 2026
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