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.