UAE Electronic Invoicing

Guidelines

Version V 1.0
Date: 23 February 2026
Contents
1. Scope of this guide ...................................................................................................... 3
2. Highlights .................................................................................................................... 3
3. Important terms ........................................................................................................... 4
4. The benefits of the Electronic Invoicing System............................................................ 9
5. UAE Electronic Invoicing framework .......................................................................... 10
6. The scope of Electronic Invoicing............................................................................... 14
7. Exclusions from Electronic Invoicing .......................................................................... 17
8. Phased implementation ............................................................................................. 19
9. Getting ready for Electronic Invoicing ......................................................................... 21
10. Electronic Invoice categories, special scenarios and tax codes................................... 22
11. Penalties................................................................................................................... 32
12. Electronic Invoice samples ........................................................................................ 33
13. Appendix 1: Getting Ready for Electronic Invoicing..................................................... 38
14. Appendix 2 - Electronic Invoicing readiness checklist ................................................. 42
15. Appendix 3 - Roles and responsibilities ...................................................................... 44

UAE Electronic Invoicing Guidelines Page 2 of 46

1. Scope of this guide
1.1. Who this guide is intended for
► Commercial businesses
► Government Entities
► Tax and technology advisors

1.2. Purpose
This guide is intended to help the readers understand the UAE Electronic Invoicing rules and the
impact that they will have on existing processes. This document should be read in conjunction with
the following:
► Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System (“MD No. 243 of
2025”).
► Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System
(“MD No. 244 of 2025”).
► Ministerial Decision No. 64 of 2025 on the eligibility criteria and Accreditation procedure for
Service Providers under the Electronic Invoicing System (“ MD No. 64 of 2025”).
► Cabinet Decision No. 106 of 2025 on the Violations and Administrative Penalties Resulting
from Violation of the Legislation Regulating the Electronic Invoicing System (“CD No. 106 of
2025”).
For more details on Electronic Invoicing in the UAE, please refer to the Ministry of Finance website.

2. Highlights
► Electronic Invoicing is mandatory for any Person conducting Business in the UAE, regardless
of their VAT registration status, unless specifically excluded as per Article 4 of MD No. 243 of
2025.
► The timeline for implementing Electronic Invoicing is as per the phased implementation plan
detailed in MD No. 244 of 2025.
► Your Participant Identifier for Electronic Invoicing will be your Tax Identification Number (“TIN”).
► Taxpayers that have registered with the Federal Tax Authority (“FTA”) for any Tax type, will
have been assigned a TIN already as part of this registration process. The TIN is the first 10
digits of the TRN that you have been issued.
► A Person that is within the scope of Electronic Invoicing but is not required to register for any
Tax type, must register with the FTA to obtain their TIN.
► Please note that even if you are part of a Tax Group, your TIN is the first 10 digits of your own
TRN and not the first 10 digits of the Tax Group representative’s TRN.
These points are expanded upon in the relevant Chapters of this guide.

UAE Electronic Invoicing Guidelines Page 3 of 46

3. Important terms

Term Description
The framework under which Electronic Invoices are issued and
distributed in the UAE, with each corner being as follows:
► Corner 1: Supplier
5 Corner model ► Corner 2: Supplier’s ASP
► Corner 3: Recipient’s (buyer’s) ASP
► Corner 4: Recipient (buyer)
► Corner 5: Federal Tax Authority

The period for which the Person is required to prepare financial

Accounting Period
statements, in accordance with the applicable legislation in the UAE.
The official approval issued by the Ministry to a Service Provider in
Accreditation
accordance with the MD No. 64 of 2025.
A Service Provider that is granted Accreditation to provide Electronic
Accredited Service
Invoicing Services in the UAE, in accordance with the MD No. 64 of
Provider (“ASP”)
2025.
An enterprise which is certified by the civil aviation authority of the
UAE or any other state to operate Aircrafts for commercial purposes
Airline and perform scheduled or non-scheduled air transport services, or
both, and which are available to the public for the carriage of
passengers, mail and/or cargo.
A transport vehicle which is certified as airworthy by a competent
Aircraft
aeronautical authority.
An electronic document issued by an Airline to confirm the receipt of
Airway Bill
goods and to prove the contract of carriage.
B2B Business to Business.
B2G Business to Government.
Any activity conducted regularly, on an ongoing and independent
basis by any Person, in any location, such as industrial, commercial,
Business
agricultural, professional, vocational, service or excavation activities
or anything related to the use of tangible or intangible properties.
Any transaction conducted in full or in part by a Person in the cour se
Business Transaction
of its Business.
The repository containing the list of ASPs established and maintained
Central Register by the Ministry and the list of End Users onboarded by those ASPs to
provide Electronic Invoicing Services in the UAE.
Commercial Invoice An invoice that is not a Tax Invoice.

UAE Electronic Invoicing Guidelines Page 4 of 46

 Term Description
Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations
Corporate Tax Decree-
and Businesses and its amendments, and any other Federal law
Law
replacing it.
A credit note issued, transmitted and received, through the Electronic
Invoicing System, in a structured electronic format, that enables
Electronic Credit Note
automatic and electronic processing, in accordance with the
Electronic Invoicing System.
An invoice issued, transmitted, and received, through the Electronic
Invoicing System, in a structured electronic format that enables
Electronic Invoice
automatic and electronic processing, in accordance with the
Electronic Invoicing System.
All mandatory data required to be transmitted to the appointed ASP in
Electronic Invoice Data order to generate an Electronic Invoice or Electronic Credit Note, in
accordance with the standards mandated by the Ministry.
An electronic system designated for the issuance, transmission,
Electronic Invoicing
exchange and sharing of invoice and credit note data, in accordance
System
with legislation governing tax procedures.
An electronic document issued by an Airline in accordance with the
Electronic
International Air Transportation Association standards to facilitate the
Miscellaneous
fulfillment of optional or ancillary services related to the carriage of
Document
passengers.
An electronic document issued by an Airline which contains
Electronic Ticket information and conditions of a contract related to the carriage of
passengers.
An identified or identifiable entity that is responsible for the business
content of the datasets that are exchanged (by sending and/or
End User
receiving) with another such entity using Peppol Services over the
Peppol Interoperability Framework.
A designated and defined geographic area within the State that is
Free Zone specified in a decision issued by the Cabinet at the suggestion of the
Minister.
FTA Federal Tax Authority.
G2B Government to Business.
G2G Government to Government.
Ministries, government departments and agencies, authorities and
public institutions in the UAE, whether Federal or local, or any other
Government Entities entities treated as Government Entities, in accordance with the
decisions issued by the Cabinet for the purposes of implementing the
provisions of the VAT Decree-Law.

UAE Electronic Invoicing Guidelines Page 5 of 46

 Term Description
Any Person who is obligated to issue, transmit, share and exchange
Issuer Electronic Invoices and Electronic Credit Notes through the Electronic
Invoicing System, in accordance with MD No. 243 of 2025.
Ministry Ministry of Finance.
An international non-profit association responsible for the
OpenPeppol development and maintenance of the Peppol Interoperability
Framework.
A unique reference number issued by FTA as part of the onboarding
Participant Identifier (or process and is used to identify a Person or Government Entity on the
End Point ID) Peppol network. This is 0235 followed by the 10-digit TIN of the
Person or Government Entity.
Peppol Pan-European Public Procurement Online.
The set of specifications that define the requirements for achieving
Peppol Architectural
business process interoperability within the Peppol Interoperability
Framework
Framework and ensure interoperability for End Users.
The set of agreements, internal regulations and operational
Peppol Governance
procedures governing and operationalising the Peppol Interoperability
Framework
Framework
Peppol Interoperability The Peppol Architectural Framework and the Peppol Governance
Framework Framework.
The agreement between the OpenPeppol and the Service Provider
Peppol Service Provider that grants the authorisation to the Service Provider to provide
Agreement Peppol Services based on the Peppol Interoperability Framework in
the authorised Peppol service domains.
Services provided by a Peppol Service Provider in compliance with a
Peppol Services Peppol Service Provider Agreement and the Peppol Interoperability
Framework.
Person Any natural person or juridical person.
The Peppol International concept and methodology is used to
delineate a family of technical specifications which describe the
format of business documents such as Electronic Invoices and
PINT-AE Electronic Credit Notes and allows for customisation according to
national requirements while maintaining interoperability across global
regions, as part of the Peppol Interoperability Framework. The UAE’s
requirements are defined in the corresponding Data Dictionary.
An invoice issued before the final transaction details (such as
Provisional Invoice quantity, price, or applicable taxes) are fully determined, used to
record an estimated value of the supply for interim accounting or

UAE Electronic Invoicing Guidelines Page 6 of 46

 Term Description
payment purposes. It is often replaced or supplemented later by a
Tax Invoice once all particulars are confirmed.
Any Person who shall receive Electronic Invoices and Electronic
Recipient Credit Notes through the Electronic Invoicing System, in accordance
with MD No. 243 of 2025.
The gross income earned by a Person during the most recent
Accounting Period, based on the financial statements prepared in
Revenue accordance with applicable legislation in the UAE or, if such financial
statements are not available, based on other documentation
acceptable to the FTA.
An organization authorized by OpenPeppol to access the Peppol
Service Provider
Interoperability Framework.
A written or electronic document in which any amendment to reduce
Tax Credit Note or cancel a Taxable Supply and its details are recorded, including an
Electronic Credit Note, as the case may be.
Information directly or indirectly required for the purposes of tax
Tax Data reporting and compliance, including but not limited to Tax Registration
Numbers, transaction details and tax amounts payable.
Two or more Persons registered with the FTA for Tax purposes as a
Tax Group single Taxable Person in accordance with the provisions of the VAT
Decree-Law.
A written or electronic document in which any Taxable Supply and its
Tax Invoice details are recorded, including an Electronic Invoice, as the case may
be.
Cabinet Decision No. 74 of 2023 on the Executive Regulation of
Tax Procedures
Federal Decree-Law No. 28 of 2022 on Tax Procedures and its
Executive Regulation
amendments.
Federal Decree-Law No. 28 of 2022 on Tax Procedures and its
Tax Procedures Law
amendments, and any other Federal law replacing it.
Any Person registered or obligated to register for Tax purposes under
Taxable Person the VAT Decree-Law, or subject to Corporate Tax in the UAE under
the Corporate Tax Decree-Law.
A supply of goods or services for consideration during the course of
Taxable Supply Business by any Person in the UAE and does not include Exempt
Supply.
Tax Identification A unique 10-digit identifier and the first 10 digits of the 15-digit TRN
Number (“TIN”) issued to all entities registered with FTA.
Tax Registration A unique number issued by FTA for each Person registered for Tax
Number (“TRN") purposes.

UAE Electronic Invoicing Guidelines Page 7 of 46

 Term Description
A Universally Unique Identifier that is a unique 128-bit number
generated by an algorithm in the Electronic Invoicing System for
UUID
distinguishing each Tax Invoice. This is generated in addition to the
Electronic Invoice sequential number.
Federal Decree-Law No. 8 of 2017 on Value Added Tax, and its
VAT Decree-Law
amendments, and any other Federal law replacing it.
Cabinet Decision No. 52 of 2017 on the Executive Regulation of
VAT Executive
Federal Decree-Law No. 8 of 2017 on Value Added Tax and its
Regulation
amendments, and any other Cabinet Decision replacing it.
Extended Markup Language, which is a structured, machine-readable
XML
format used to represent Electronic Invoices in a standardized way.

UAE Electronic Invoicing Guidelines Page 8 of 46

4. The benefits of the Electronic Invoicing System
One of the four pillars underpinning the “We the UAE 2031” vision is the Forward Ecosystem. This
pillar emphasizes the need to improve government performance and to further advance the UAE’s
digital infrastructure by adopting the latest technological innovations.
Building on this vision, the UAE Cabinet has approved the implementation of an Electronic
Invoicing System. This initiative not only aligns with global trends (such as the adoption of Digital
Reporting Requirements (DRR) generally, and Continuous Transactions Controls (CTC) more
specifically), but also supports several national priorities:
► Tax compliance: Maximize compliance, tackle the shadow economy, and shrink the tax gap.
► Effectiveness: Increase transparency and improve audits with a view to encouraging a long -
term culture of compliance.
► Taxpayer experience: Enhance taxpayer and user experiences, potentially offering new and
innovative engagements.
► Digitalization: Reduce human intervention in certain Business and tax reporting processes
with a view to making the UAE and its fiscal ecosystem more digitally enabled.
► Efficiency: Optimize cost and core operations, reduce processing time and encourage a
reduction in paper wastage with a view to helping meet sustainability objectives.
► Economic contribution: Contribute to the growth and competitiveness of the economy and
utilize big data.
► Contribute to policy making and government interventions: By adopting the Electronic
Invoicing System, the UAE government will have access to the relevant data in near real -time
which will help in providing deep insights to policy makers for identifying areas and sectors that
need government support and assistance.
For the business community, the Electronic Invoicing System has the potential to enhance the
ease of doing business, promote fair competition, streamline the VAT refund mechanism, reduce
compliance burden, pre-populate VAT returns and provide an environment for near real-time
exchange of digitalized documents.
In countries that have already implemented an Electronic Invoicing System, businesses, over a
period of time, have benefited from the overall reduction in the cost of invoice processing including:
► Reduced processing time as compared to paper invoice cycles.
► Fewer commercial disputes since standardized formats significantly reduce data entry errors.
► Faster payment cycles and cash flow brought in by electronic approval workflows .
► Savings in archival and retrieval due to digital retention.
► Improved audit response times arising from easier searchability.
More information on the UAE Electronic Invoicing System can be found on the Ministry’s website.

UAE Electronic Invoicing Guidelines Page 9 of 46

5. UAE Electronic Invoicing framework
5.1. Framework
The UAE has adopted a modern approach to Electronic Invoicing that leverages decentralized
technologies to enhance the efficiency, security, and transparency of transaction processing.

1. Supplier (Corner 1) submits Electronic Invoice data in an agreed format with its ASP (Corner 2).
2. Corner 2 validates the Electronic Invoice data received from Corner 1 and converts it into the
UAE standard Electronic Invoice in an XML format (if Corner 2 has received the Electronic
Invoice in a different format from Corner 1).
3. Corner 2 transmits the Electronic Invoice (in an XML format) to the buyer’s ASP (Corner 3).
4. In parallel, Corner 2 reports Tax Data to Corner 5.
5. Upon validating the Electronic Invoice, Corner 3 sends electronic confirmation to Corner 2.
6. Corner 3 submits the Electronic Invoice to the buyer (Corner 4) in a format that has been
agreed between the two parties.
7. Upon successful validation of the Electronic Invoice, Corner 3 also reports Tax Data to Corner
5. If the validation of the Electronic Invoice was unsuccessful, Corner 3 confirms electronically
to Corner 2 as well as to Corner 5. In this scenario, there will be no reporting of Tax Data to
Corner 5 by Corner 3.
8. Corner 5 sends electronic confirmation to Corner 2 once the Tax Data has been successfully
reported.

UAE Electronic Invoicing Guidelines Page 10 of 46

9. Corner 5 sends electronic confirmation to Corner 3 once the Tax Data has been successfully
reported.
10. Corner 2 forwards the electronic confirmations received to Corner 1.
11. Corner 3 forwards the electronic confirmations received to Corner 4.
Note that the Electronic Invoicing framework is designed to support both the Arabic and English
languages. This capability ensures compliance with any Arabic reporting requirements mandated in
the UAE.

5.2. General responsibilities of suppliers, buyers and

ASPs
Responsible party

No Activities Supplier Buyer ASP

1 Exchange and reporting of Electronic Y Y1 N2
Invoices including receiving
confirmation messages
2 Calculating all Electronic Invoice Y YError! Bookmark N
values not defined.

3 Secure transmission of Electronic N N Y

Invoices using encryption
4 Agreeing business-specific data Y Y N
security requirements with ASPs
5 Contacting the buyer and gathering Y N N
their Peppol participant identifier in
order for the supplier to issue
Electronic Invoices to the buyer
6 Looking up the Peppol participant N N Y
identifier provided by the supplier
7 Generating a UUID for every N N Y
Electronic Invoice to ensure that each
Electronic Invoice is uniquely
identified and prevent duplication of
the same Electronic Invoice

1
Self-billed invoices only
2
Practically, ASPs are engaged by suppliers to carry out these activities although the compliance obligation remains with the supplier (or buyer in the
case of self-billed invoices).

UAE Electronic Invoicing Guidelines Page 11 of 46

5.3. Format of Electronic Invoices
Electronic Invoices are issued, transmitted and received in XML format and will not feature a Quick
Response Code (“QR code”) or barcode.
Peppol’s PINT-AE billing specifications set out the specific contents of an Electronic Invoice and
how it varies based on the document type and the specific scenario in which it is being issued.
Chapter 10 provides more detail on the specific requirements.

5.4. Data storage and archival

In line with Article 3(1) of the Tax Procedures Executive Regulation, data relating to the issuance,
transmission and receipt of Electronic Invoices must be retained for a period of:
► 5 years following the Tax Period to which they relate in respect of a Taxable Person.
► 5 years from the end of the calendar year in which the concerned document was created in
respect of all Persons other than Taxable Persons.
► 7 years from the end of the calendar year in which the concerned document was created for
real estate records.3
In addition to these periods, Taxable Persons must retain data for an additional period of 4 years in
the event of a dispute with the FTA, an ongoing tax audit, or receiving a notification from the FTA of
its intention to conduct a tax audit. Similarly, data must be retained for an additional period of 1
year from the date that a voluntary disclosure is submitted, where this falls within the fifth year from
the end of the relevant tax period.
Article 11 of MD No. 243 of 2025 states that any Person subject to the Electronic Invoicing System
shall store Electronic Invoices, Electronic Credit Notes, and any associated data within the State in
accordance with the timeline prescribed under the Tax Procedures Law.
A Business will be regarded as having met the requirements of Article 11 where: (i) invoice records
and associated data are retained in an electronic system that preserves their integrity and ensures
secure retention; (ii) the storage infrastructure, whether located inside or outside the UAE, enables
the Taxpayer to provide the required records promptly upon request; and (iii) the records can be
retrieved and reproduced by the FTA in a complete and readable form.
The policy intent of Article 11 is to ensure that Electronic Invoices, Electronic Credit Notes, and the
data necessary to validate them remain accessible, reproducible, and verifiable by the FTA
throughout the statutory retention period. Accordingly, the reference to “within the State” should be
interpreted as requiring that Electronic Invoices, Electronic Credit Notes and the associated data
be maintained in a way that enables them to be retrieved and provided when requested by the
FTA, irrespective of the geographic location of the servers, databases, or cloud -based solutions
used to store them.
For the purposes of Article 11, “associated data” refers only to the information required to support
the integrity, authenticity, and auditability of an Electronic Invoice or Electronic Credit Note. It does

3
See Article 3 of Cabinet Decision No. 74 of 2023 on the Executive Regulation of Federal Decree-Law No. 28 of 2022 on Tax Procedures regarding the
Period of Record Keeping

UAE Electronic Invoicing Guidelines Page 12 of 46

not extend to general business or transaction-related documentation, nor to ancillary commercial
information, unless such data is specifically required to confirm the completeness and accuracy of
the Electronic Invoice or Electronic Credit Note record itself.

UAE Electronic Invoicing Guidelines Page 13 of 46

6. The scope of Electronic Invoicing
Electronic Invoicing is mandatory for any Person conducting Business in the UAE, in respect of
every Business Transaction, regardless of whether they are established in the UAE, unless
specifically excluded (see Chapter 7).

6.1. Persons in scope

All Persons who make a Business Transaction in the UAE, notwithstanding their VAT registration
status, are within the scope of Electronic Invoicing.
Compliance will be achieved through working with an ASP to meet the Electronic Invoicing
requirements. A Person within the scope of Electronic Invoicing must appoint only one ASP in
respect of both sending (e.g. accounts receivable) and receiving (e.g. accounts payable) Electronic
Invoices.
The requirement to comply with Electronic Invoicing obligations rests with any Person who is
subject to Electronic Invoicing and must issue Electronic Invoices in collaboration with their ASP. A
customer’s Electronic Invoicing onboarding status or tax registration status does not affect the
Electronic Invoicing obligations in respect of a Business Transaction.

6.2. Transaction types in scope

The transaction types in scope for Electronic Invoicing are broadly determined by the nature of the
supplier and buyer as outlined in the table below:

Buyer
Supplier
Business Government Consumer

Business B2B ✓ G2B ✓ C2B 

Government B2G ✓ G2G ✓ C2G 
Consumer B2C  G2C  C2C 
Electronic Invoicing applies to all Business Transactions carried out by Persons and Government
Entities in scope, unless specifically excluded.
Any supplies to or from natural persons who are not in Business are not within the scope of
Electronic Invoicing. This extends to where a billing agent is used for invoicing or collection
purposes in respect of such a supply. There is no obligation for the supplier or the agent to issue
an Electronic Invoice in relation to a supply that is made to a consumer.
Note that goods and services supplied to Government Entities (e.g. through contracts tendered in
the UAE Government procurement portals) are subject to Electronic Invoicing.

UAE Electronic Invoicing Guidelines Page 14 of 46

Electronic Invoicing requirements are different to Tax Invoice requirements for VAT purposes.
Electronic Invoicing does not remove a Taxable Person’s obligation to issue a Tax Invoice or a Tax
Credit Note. However, in accordance with Article 65(5) of the VAT Decree-Law, a Person subject to
the Electronic Invoicing system, will be required to issue a Tax Invoice or Tax Credit Note in the
form of an Electronic Invoice or an Electronic Credit Note.
Given that Electronic Invoices are in XML format, a separate Tax Invoice or Commercial Invoice
(i.e. one that is not an Electronic Invoice) may be required by a buyer in respect of a transaction if
they have not yet implemented Electronic Invoicing (e.g. to support input tax recovery, corporate
income tax deductions, and/or to understand the amounts payable in respect of a supply).

6.3. Specific Scenarios

6.3.1. Investment holding companies
Investment holding companies are typically legal structures (companies) established to hold assets
that generate passive income. If an investment holding company’s revenue is solely generated
from passive income and it does not have any Business Transactions, then the company in
question would not be in scope for Electronic Invoicing.
However, it is worth noting that while an investment holding company may only generate its
revenue from passive income, there may be instances where it would recharge operational costs
(for example, management costs) or other types of recharges to third pa rties or related parties. In
these cases, the recharges would constitute Business Transactions. Consequently, the investment
holding company would have an obligation to register for Electronic Invoicing and issue Electronic
Invoices for any Business Transactions in line with the phased implementation plan.

6.3.2. Tax Groups

MD No. 243 of 2025 establishes the scope and substantive obligations of the Electronic Invoicing
System. In accordance with that Decision, Business Transactions carried out between members of
the same VAT group fall within scope and are not excluded solely b y reason of being intra-group.

[Link] Application of the Electronic Invoicing implementation

timeline to transactions within a VAT group
MD No. 244 of 2025 sets out the voluntary and mandatory implementation timeline for the
Electronic Invoicing System, including the phased mandatory implementation dates applicable to
different categories of Persons. It does not contain any provision addressing the applicability of
Electronic Invoicing on intra-group transactions.
Business Transactions carried out between members of the same VAT group often involve a high
volume of recurring transactions and complex internal pricing and settlement arrangements and
are commonly processed through centralised accounting systems or automated intercompany
charging arrangements. The Ministry and the FTA recognize that the implementation of Electronic

UAE Electronic Invoicing Guidelines Page 15 of 46

Invoicing for such transactions may therefore require additional time to ensure consistency of data,
integrity of reporting, and alignment of internal systems and processes across the group with the
technical and operational requirements of the Electronic Invoicing System.
To support implementation readiness for VAT groups, a temporary grace period will be
provided in respect of intra-group transactions. The grace period will apply to Business
Transactions carried out between members of the same VAT group for a period of twe nty-
four (24) months commencing on 01 January 2027. During this period, the electronic
invoicing obligations under MD No. 243 of 2025 will not be required to be implemented in
respect of Business Transactions carried out between members of the same VAT gro up.
The grace period affects the timing of compliance only. It does not remove intra-group transactions
from the scope of the Electronic Invoicing System and does not affect the application of Electronic
Invoicing obligations to other Business Transactions carried out by the Person. Upon expiry of the
grace period, the requirements of the Electronic Invoicing System will apply in full to Business
Transactions carried out between members of the same VAT grou p, in accordance with the
applicable mandatory implementation phase.

6.3.3. Non-UAE established persons

Where a Person without a place of residence in the UAE is obligated to issue Tax Invoices in
accordance with the VAT-Decree Law, such Tax Invoices should be issued in the form of Electronic
Invoices.

UAE Electronic Invoicing Guidelines Page 16 of 46

7. Exclusions from Electronic Invoicing
Specific exclusions from Electronic Invoicing may be provided by the Ministry. It is important to
note that administrative exceptions provided by the FTA in accordance with the VAT Executive
Regulation in respect of Tax Invoices and Tax Credit Notes do not apply to Electronic Invoices
and/or Electronic Credit Notes.

7.1. Sovereign activities

Business Transactions are excluded from Electronic Invoicing where all of the following are met:
► Conducted by a Government Entity;
► In a sovereign capacity; and
► Not in competition with the private sector.
This mirrors the exclusion that is provided for Government Entities within the VAT Law.

7.2. Supplies made by Airlines

Certain international passenger transportation services are excluded from Electronic Invoicing
including:
► Those which are provided by an Airline via an Aircraft, where an Electronic Ticket is issued to
the passengers; and
► Ancillary services provided directly to the passenger by an Airline where an Electronic
Miscellaneous Document is issued.
A temporary exclusion from Electronic Invoicing is provided for international transportation services
in respect of Goods provided by an Airline, where an Airway Bill is issued. This exclusion only
applies for 24 months from the date specified in the Article 5 of MD No. 244 of 2025.

7.3. Financial services

Financial services which are exempt from VAT in accordance with Article 42 of the VAT Executive
Regulation, are excluded from Electronic Invoicing. Where exempt financial services are provided
to non-resident customers and qualify as zero rated exports of services in accordance with Article
31 of the VAT Executive Regulation, these are also excluded from Electronic Invoicing. For the
avoidance of doubt, financial services that are standard rated if supplied to resident customers are
not excluded from Electronic Invoicing even where they qualify as zero -rated exports of services
under Article 31 of the VAT Executive Regulation.

UAE Electronic Invoicing Guidelines Page 17 of 46

7.4. Any other Business Transactions as may be
determined by the Minister
Other exclusions may be added by the Minister in the future through the issuance of Ministerial
Decisions.

UAE Electronic Invoicing Guidelines Page 18 of 46

8. Phased implementation
The Ministry published MD No. 244 of 2025 on the Implementation of the Electronic Invoicing
System detailing the roll-out plan and the thresholds for Persons and Government Entities to
mandatorily implement Electronic Invoicing. Electronic Invoicing will be rolled out on a phased
basis for any Person carrying out Business in the UAE, in respect of any Business Transaction,
unless specifically excluded. Chapters 6 and 7 provide further details on the scope and exclusions.

8.1. Pilot phase

Electronic Invoicing shall commence on the 1st of July 2026 with a Pilot Programme. The Ministry
will contact Persons and inform them of their inclusion in the Pilot Programme. The Person will only
be part of the Pilot Programme if that Person agrees to participate in writing. Once the Pilot
Programme commences, all Persons who have agreed to be part of it, will be required to adhere to
all the technical requirements for Electronic Invoicing in the UAE, as prescribed by the Ministry and
the FTA.

8.2. Voluntary Electronic Invoicing

All Persons, regardless of their Revenue, can choose to implement Electronic Invoicing on a
voluntary basis from 1st July 2026. All Persons who voluntarily implement Electronic Invoicing will
be required to adhere to all the technical requirements for Electronic Invoicing in the UAE, as
prescribed by the Ministry and the FTA. Any administrative penalties shall only be applicable from
the date that Person is required to mandatorily implement Electronic Invoicing.

8.3. Mandatory Electronic Invoicing

The mandatory implementation of Electronic Invoicing for transactions in scope (as detailed in
Chapter 6 of this document), will commence based on a phased approach, depending on the
Revenue generated by the Person. The table below provides the timelines for all Persons and
Government Entities subject to the provisions of MD No. 243 of 2025 and MD No. 244 of 2025 to
appoint an ASP and implement Electronic Invoicing:

No Entity type Annual Last date to Last date to

Revenue appoint an ASP implement the
Electronic Invoicing
System

1 Person ≥ AED 50,000,000 31st July 2026 1st January 2027

2 Person < AED 50,000,000 31st March 2027 1st July 2027

UAE Electronic Invoicing Guidelines Page 19 of 46

 3 Government Entity N/A 31st March 2027 1st October 2027

Voluntary implementation Mandatory implementation

► The roll-out will commence with an ► The mandatory implementation of
initial voluntary onboarding phase. Electronic Invoicing will be phased for
► You may choose to onboard and Persons from January 2027 onwards
participate in the exchanging and and mandatory for Government
reporting of Electronic Invoices Entities, from October 2027 onwards.
during this voluntary phase. ► Adhering to the timelines in the roll-out
► This will enable you to familiarize plan is essential to avoid potential
yourselves with the systems, penalties, ensuring a smooth transition
processes and control mechanisms to Electronic Invoicing while
on the Electronic Invoicing System maintaining compliance with
and perform adequate testing regulatory requirements.
without the risk of penalties for ► All Persons and Government Entities
failing to comply with mandatory subject to MD No. 243 of 2025 and
Electronic Invoicing requirements. MD No. 244 of 2025, are encouraged
► You will also benefit from any to plan ahead for the adoption of
synergies that Electronic Invoicing Electronic Invoicing including making
may offer from the earliest necessary changes to their in-house
opportunity. enterprise solutions to be compatible
with the UAE Electronic Invoicing
► MD No. 244 of 2025 provides more
details on how you can participate in System specifications.
the voluntary phase. ► You should work with your ASP to
ensure sufficient data is available in
respect of buyers and suppliers during
the transitional period in which not all
Businesses are onboarded onto the
Electronic Invoicing System.

UAE Electronic Invoicing Guidelines Page 20 of 46

9. Getting ready for Electronic Invoicing
This chapter covers the key steps that are likely to be required for a Person or Government Entity
to get ready for Electronic Invoicing. This includes onboarding with an ASP, conducting testing and
subsequently going live with Electronic Invoicing.
The process of onboarding with an ASP should be initiated by the Person or Government Entity
(not the ASP) via EmaraTax, which can be accessed through the FTA’s website. The steps below
are further elaborated in Appendix 1 of this document.

START

Step 1: Understand Electronic Invoicing requirements

a. Understand the changes in VAT Decree-Law, VAT Executive Regulation, Cabinet
Decision and Ministerial Decisions related to Electronic Invoicing.
b. Develop a plan that enables readiness by the mandatory implementation date for you.
c. Identify changes required in your accounting/ERP/invoicing systems.

Step
Step 1:2:Understand
Select an Electronic
ASP Invoicing requirements
a. Identify and select an ASP and finalize all contractual obligations.
b. Onboard on to the identified ASP’s system via EmaraTax.
c. Obtain a Peppol participant identifier via the identified ASP.

Step 3: Test Electronic Invoice exchange and reporting

a. Agree on approach to transmit invoice data.

b. Ensure system readiness to transmit invoice data to the ASP.
c. Test end-to-end exchange and reporting of Electronic Invoices.

Step 4: Go-live with Electronic Invoicing

a. Agree roles and responsibilities with ASP for invoice transmission oversight and error
resolution.
b. Commence exchange and reporting of Electronic Invoices.
c. Address any issues emerging during go-live.

END

Ongoing: Manage changes

a. Update the ASP regarding any changes in circumstances, using the

reverification/offboarding process in EmaraTax.
b. Follow established governance with ASP to address changes.

UAE Electronic Invoicing Guidelines Page 21 of 46

10. Electronic Invoice categories, special scenarios and
tax codes
The specific requirements for an Electronic Invoice in terms of its contents (mandatory/optional
fields) and the way that it is transmitted are determined based on the type of invoice document that
is being issued and the details of the supply that is being invoiced or being issued with a credit
note.
These requirements are set out in detail within Peppol’s PINT-AE billing specifications, which are
published on its website.

10.1. Electronic Invoice categories

The following 6 categories of Electronic Invoices can be issued:

Type Standard billing Self-billing

Tax Invoice 1. Electronic Tax Invoice 1. Self-billed electronic Tax Invoice

Tax Credit Note 2. Electronic Tax Credit Note 2. Self-billed electronic Tax Credit Note

Invoice 3. Commercial Invoice Not applicable

Credit note 4. Electronic Credit Note Not applicable

There is no Electronic Invoice category for ‘provisional invoices’. Every provisional invoice issued
should be an Electronic Invoice. Any adjustments to the provisional amount that has been invoiced
can be accommodated by issuing either an Electronic Credit Note or an additional Electronic
Invoice.

10.2. Standard billing

The majority of transactions follow a standard billing arrangement where the supplier is responsible
for issuing an invoice or a credit note to the buyer.
Under a standard billing arrangement, there are two categories of Electronic Invoices that can be
issued: electronic Tax Invoices and Commercial Invoices. Electronic Tax Credit Notes and
Electronic Credit Notes can be issued for each respectively.

10.2.1. Commercial Invoices and Credit Notes

Commercial Invoice is the term used to describe an invoice that is issued in respect of any sales
that do not require a Tax Invoice under the VAT Decree-Law. These sales might include supplies

UAE Electronic Invoicing Guidelines Page 22 of 46

that are exempt or out of scope for VAT purposes, or supplies made by Persons who are not
registered for VAT.
Under Electronic Invoicing, traditional (e.g. pdf or paper format) Commercial Invoices must be
replaced by Electronic Invoices that meet specific criteria and are exchanged and reported via the
model described in Chapter 5.

10.2.2. Electronic Tax Invoices and electronic Tax

Credit Notes
An electronic Tax Invoice is issued by a Taxable Person in respect of Taxable Supplies, as required
by the VAT Decree-Law, and may include non-Taxable Supplies in additional to Taxable Supplies
on the same Electronic Invoice. There is no need to issue a separate Electronic Invoice for taxable
and non-Taxable Supplies.
An electronic Tax Credit Note is issued by a Taxable Person when a reduction of Output Tax
occurs4.
As per the revised definition of a Tax Invoice in the VAT Decree-Law, it includes an Electronic
Invoice, and so a supplier may not be required to issue a separate Tax Invoice when issuing an
Electronic Invoice to a buyer that has implemented Electronic Invoicing, provided this meets the
criteria of a Tax Invoice as per Article 65 of the VAT Decree-Law and Article 59 of the VAT
Executive Regulation.
When issuing Tax Invoices to buyers that have not yet implemented Electronic Invoicing (e.g. due
to not having yet implemented on a voluntary basis and not having a mandatory implementation
requirement as per the roll-out plan), regular Tax Invoices (e.g. in pdf) are required in addition to
electronic Tax Invoices. In such scenarios where the buyer has not yet implemented Electronic
Invoicing and does not have a Participant Identifier, the predefined endpoint (0235: 9900000098)
should be mandatorily included by the supplier on the Electronic Invoice.

10.3. Self-billed electronic Tax Invoices and electronic

Tax Credit Notes
The self-billing of electronic Tax Invoices will require the buyer to be on the Electronic Invoicing
System.
Self-billing arrangements only apply for VAT purposes under the conditions within the VAT Decree -
Law and are not available for suppliers who are not registered for VAT. Hence, there is no option
for self-billing of Commercial Invoices. Subject to an agreement between the supplier and the
buyer, the buyer may issue the Electronic Invoice on behalf of the supplier.
Once a supplier is in scope for mandatory Electronic Invoicing as per the roll-out plan, this will
extend to all Business Transactions, including those that are made under a self-billing

4
See Article 62 of the VAT Decree-Law on the Mechanism for Output Tax Adjustment and Article 70 of the VAT-Decree Law on Conditions and
Requirements for Issuing the Tax Credit Note

UAE Electronic Invoicing Guidelines Page 23 of 46

arrangement. It is therefore important to check any self-billing arrangements with customers to
ensure that the buyer is able to issue self-billed Electronic Invoices as the buyer may not be in
scope for mandatory implementation at that point in time.
Similar to an electronic Tax invoice, a self-billed electronic Tax Invoice should fulfil the criteria of a
Tax invoice that are required under the VAT Decree-Law and the VAT Executive Regulation.

UAE Electronic Invoicing Guidelines Page 24 of 46

10.4. Electronic Invoice scenarios
There are 8 different scenarios with specific requirements attached to them in terms of mandatory fields and issuance criteri a for Electronic Invoices.
The following table describes each of these scenarios with examples and provides details of the specific considerations that are attached to each
scenario. Some of the scenarios do not apply to Commercial Invoices (and commercial credit notes) as indicated in the final column of the table:

Applies to
No Scenario Description Example(s) Additional considerations (if any) Commercial
Invoices?
1 Free Zone Where a transaction ► A supply to or from a Where the customer is a Free Zone entity, the ✓
involves a Free Zone party established in a Electronic Invoice requires the details of the
entity (e.g. the supplier, Free Zone. “beneficiary” in addition to the customer. In practice,
buyer, or beneficiary) or ► A supply of goods the beneficiary is the person or entity that ultimately
the supply itself takes within a Free Zone. uses, consumes, or owns what is being supplied. For
place within or from a Free ► An export of goods most standard B2B transactions, this will be the
Zone. from a Free Zone. same legal entity that is named as the customer.
Practically, when you issue an Electronic Invoice, the
below guidelines can be followed:
► The customer is the Person who issued the
purchase order or is the contracting party.
► If the ultimate beneficiary of the service is
different from the buyer (whose details are
captured on the Electronic Invoice), then such
beneficiary details should be recorded on the
Electronic Invoice.

UAE Electronic Invoicing Guidelines Page 25 of 46

 Applies to
No Scenario Description Example(s) Additional considerations (if any) Commercial
Invoices?
► If the customer has declared another Person as
the end user, that Person should be recorded as
the beneficiary on the Electronic Invoice.
2 Deemed Where a supply made by ► Supplies for no ► In the case of a deemed supply, the buyer 
supply a VAT registered Person is consideration (e.g. free electronic address should always be 0235:
deemed to be a Taxable of charge supplies, 9900000097. This value does not change based
Supply for VAT purposes gifts exceeding the on the identity of the supplier.
as per the VAT Decree- prescribed threshold, ► In instances where an invoice in respect of
Law5 or the private use of deemed supplies is not issued to the recipient,
business assets or there will be no exchange of Electronic Invoices,
inventory). only reporting to the FTA by the supplier’s ASP.
► Goods and services
that are owned by a
Taxable Person at the
date the VAT
registration is
cancelled.
3 Margin Instances where VAT is ► A car dealer sells a ► As per the VAT Decree-Law and the VAT 
scheme calculated only on the used car under the Executive Regulation, even though PINT-AE
supplier’s margin (i.e. the profit margin scheme. mandates the inclusion of VAT information, the
difference between the ► A gallery resells VAT amount is not required to be displayed for
artwork purchased

5
See Article 11 on Cases of Deemed Supply and Article 12 on Exceptions from Deemed Supply of the VAT Decree-Law

UAE Electronic Invoicing Guidelines Page 26 of 46

 Applies to
No Scenario Description Example(s) Additional considerations (if any) Commercial
Invoices?
purchase price and the from private collectors margin scheme transactions. The amount to be
resale price) 6 who are not Taxable displayed should be “0”.
Persons.
4 Summary Where multiple ► A bank makes multiple ► Certain fields at the document level (i.e. invoice ✓
invoice transactions with the same supplies to a customer level) can be zero or a positive number to pass
customer over a defined and issues a monthly Peppol validation.
invoicing period are electronic Tax Invoice ► If the total payable amount is negative (i.e. a
consolidated onto a single summarizing all of the credit scenario), the transaction must be
summary invoice7. supplies made. documented using an electronic Credit Note. This
rationale is applicable to a Summary Invoice as
well.
5 Continuous A supply that is provided ► Monthly advisory ► For Business Transactions that involve retention ✓
supply on an ongoing/recurring services retainer. payments, a separate commercial document
basis or that includes ► Delivery of building should be issued, detailing the calculation of the
periodic invoicing. materials in milestone amount and the deduction of the
instalments. retained amount. These calculations should not
► Milestone based appear on the Electronic Invoice that is issued.
payments. When the payment for the retention amount is
due, an electronic Tax Invoice should be issued
with the applicable VAT amount.

6
See Article 43 of the VAT Decree-Law on Charging Tax based on Profit Margin
7
See Article 65 of the VAT Decree-Law and Article 59 of The Executive Regulation of the VAT Decree-Law regarding Tax invoices

UAE Electronic Invoicing Guidelines Page 27 of 46

 Applies to
No Scenario Description Example(s) Additional considerations (if any) Commercial
Invoices?
6 Agent Where a Person is acting ► An insurance broker ► The responsibility to issue an Electronic Invoice ✓
billing as a disclosed agent on issues an invoice to remains with the supplier even if an agent issues
behalf of a principal and collect premiums from one on its behalf.
issuing invoices on its a buyer on behalf of a
behalf. VAT registered
insurance company
This scenario does not principal.
apply for undisclosed
agents.
7 Supply An electronic commerce ► A retailer sells products ► The responsibility to issue an Electronic Invoice ✓
through e- supply through an through its website remains with the supplier even if the e-commerce
Commerce Electronic Commerce directly to consumers. platform issues one on its behalf .
Medium as defined by ► Goods sold via an e-
‘Ministerial Decision No. commerce platform.
26 of 2023 on Criteria and
Conditions for Electronic
Commerce for Purposes
of Keeping Records of the
Supplies Made’.
8 Exports Goods or services ► UAE wholesaler ► In the case of an export transaction, the Tax 
supplied to customers exports cosmetics to a Invoice for VAT purposes should be issued as an
outside the UAE. retailer in Kuwait. Electronic Invoice and the same may be provided
► UAE IT firm provides to Customs.
software development
UAE Electronic Invoicing Guidelines Page 28 of 46
 Applies to
No Scenario Description Example(s) Additional considerations (if any) Commercial
Invoices?
services to a client in ► For exports, if the buyer does not have a Peppol
France. ID, the predefined endpoint (0235: 9900000099)
should be mandatorily included by the supplier
on the Electronic Invoice.
The Electronic Invoice allows you to capture multiple different scenarios within a single Electronic Invoice. Where more than one scenario applies to a
supply, then the specific requirements for each applicable scenario must be included within the Electronic Invoice that is is sued for that transaction.

UAE Electronic Invoicing Guidelines Page 29 of 46

10.5. Tax categories
One of the mandatory fields for an Electronic Invoice is the tax category for each transaction.
These tax categories are applicable at a supply level and may be applicable for both electronic Tax
Invoices as well as Commercial Invoices. A description of each tax category is included in the table
below.

No. Tax Category Description

1 Standard Rate A Taxable Supply subject to the Standard Rate of VAT.

2 Exempt from VAT The goods or services are within the scope of UAE VAT but qualify
for VAT exemption 8 (e.g. certain real estate services, financial
services, and local passenger transportation).
3 Goods and services The transaction is out of scope for VAT purposes, for example due
outside the scope of to the place of supply being outside of the UAE, or where there is a
VAT specific exclusion from being regarded as a supply as per the VAT
Decree-Law.
4 Reverse Charge This covers the domestic supply of certain Goods that are subject
to the reverse charge mechanism under the VAT Decree-Law and
Cabinet Decisions9. Note that the import of Concerned Services
and Concerned Goods are not subject to any Electronic Invoicing
requirements.
5 Zero rated Supplies of goods or services that are zero-rated (subject to VAT at
0%)10. These supplies may include qualifying exports of
goods/services, or certain healthcare, education or real estate
supplies.
6 Margin scheme Supply subject to the margin scheme 11 (e.g. qualifying supply of
second-hand goods).

10.5.1. Reverse charge mechanism

Concerned Goods and Concerned Services
Article 48 of the VAT Decree-Law contains specific rules relating to ‘Concerned Services’ and
‘Concerned Goods’ that are imported by a Taxable Person for Business purposes: these are

8
See Article 46 of the VAT Decree-Law on Supply Exempt from Tax
9
See Cabinet Decision No. 91 of 2023 on the Application of the Reverse Charge Mechanism on Electronic Devices among Registrants in the State for
the purposes of Value Added Tax, and Cabinet Decision No. 127 of 2024 on The Application of the Reverse Charge Mechanism on Precious Metals
and Precious Stones among Registrants in the State for the Purposes of Value Added Tax, and Cabinet Decision No. 153 of 2025 on the Application of
the Reverse Charge Mechanism on Metal Scrap Trading among Registrants in the State for the Purposes of Value Added Tax
10
See Article 45 of the VAT Decree-Law on Goods and Services Subject to Zero Rate
11
See Article 43 of the VAT Decree-Law on Charging Tax based on Profit Margin

UAE Electronic Invoicing Guidelines Page 30 of 46

subject to the reverse charge mechanism for VAT reporting. The import of Concerned Services and
Concerned Goods is not subject to any Electronic Invoicing requirements.

Domestic Reverse Charge

The reverse charge mechanism tax category for Electronic Invoicing should only be used where
the reverse charge mechanism applies to a supply of certain goods between two VAT Registrants,
which is subject to the provisions contained within the VAT Decree-Law and Cabinet Decisions
referenced below. Where the reverse charge mechanism tax category is applied, the supplier is
required to issue an Electronic Invoice which will not include VAT and include a narrative specifying
the reason for the supply being subject to the reverse charge mechanism. The goods to which the
domestic reverse charge applies include:
► Electronic devices; 12
► Precious metals and precious stones; 13
► Crude or refined oil; 14
► Unprocessed or processed natural gas; 1413 and
► Pure hydrocarbons;1413
► Metal Scrap trading15.
The type of goods subject to the reverse charge mechanism must be included as a reference on
the Electronic Invoice.

12
See Cabinet Decision No. 91 of 2023 on the Application of the Reverse Charge Mechanism on Electronic Devices among Registrants in the State for
the purposes of Value Added Tax and Ministerial Decision No. 262 of 2023 on the Criteria to be Followed in the Determination of Parts and Pieces of
Electronic Devices.
13
See Cabinet Decision No. 127 of 2024 on The Application of the Reverse Charge Mechanism on Precious Metals and Precious Stones among
registrants in the State for the Purposes of Value Added Tax.
14
See Article 48 of the VAT Decree-Law on Reverse Charge
15
See Cabinet Decision No. 153 of 2025 on the Application of the Reverse Charge Mechanism on Metal Scrap Trading among Registrants in the State
for the Purposes of Value Added Tax

UAE Electronic Invoicing Guidelines Page 31 of 46

11. Penalties
If a Person or Government Entity subject to MD No. 243 of 2025 and MD No. 244 of 2025, fails to
meet its obligations in respect of the issuance or processing of Electronic Invoices, certain
penalties may apply.
The penalties that may apply fall under administrative penalties and Electronic Invoicing penalties
and are described below.
Please note that Electronic Invoicing penalties will not apply for violations that relate to Electronic
Invoices that are issued voluntarily (e.g. by Persons that are not yet required to implement
Electronic Invoicing on a mandatory basis in accordance with the implementation plan).

11.1. Administrative penalties

Administrative penalties may apply to the extent that compliance obligations with respect to tax
invoicing are not met, for example where a Person fails to issue or maintain compliant Tax Invoices
in line with the VAT Decree-Law and the Tax Procedures Law.
Please refer to Cabinet Decision No. 40 of 2017 and its amendments for the list of administrative
penalties related to the implementation of the VAT Decree-Law and the Tax Procedures Law.

11.2. Electronic Invoicing penalties

Specific penalties may apply for failing to meet Electronic Invoice compliance obligations. Details of
Cabinet Decision No. 106 of 2025 and applicable penalties can be found here

UAE Electronic Invoicing Guidelines Page 32 of 46

12. Electronic Invoice samples
The XML examples for various scenarios can be accessed using the “Download resources” option via Peppol’s PINT-AE billing specifications, which
are published on its website.
Kindly note that the Ministry has also published a document outlining the mandatory fields for Electronic Invoicing, which ca n be accessed here.

UAE Electronic Invoicing Guidelines Page 33 of 46

12.1. Human readable version of a sample Electronic Tax Invoice
Tax Invoice
SELLER: Business Process type : urn:peppol:bis:billing Invoice Number : INV-001/2025
Name : Supplier Name Specification Identifier : urn:peppol:pint:billing-1@ae-1 Invoice Issue Date : 2025-06-18
Tax Registration Number (TRN) : 123456789012003 Invoice Type Code : 380
Supplier legal registration number : 1122334455 Invoice Currency Code : AED
Supplier legal registration type : Trade License
VAT Currency Code : AED
Authority name : Dubai Economy and Tourism
Address : Sheikh Zayed Road, Dubai, Dubai, UAE Payment Due Date : 2025-06-25
Contact number : +971 4 123 4500 Invoice transaction type code : 00000000
Email address : contact@[Link] UUID : 19e2c9a3-b000-4fb0- 9bd5-a9c4ebda2358
Electronic address : 0235:1234567890
BUYER: OTHER INFORMATION:
Name : Buyer Name VAT Point Date : 2025-06-15
Tax Registration Number (TRN) : 124578091212003 Currency Exchange Rate :
Buyer legal registration number : 2233557788 Frequency of Billing : Fortnightly
Buyer legal registration type : Trade License
Billing Period : 2025-06-01 to 2025-06-15
Authority name : Dubai Economy and Tourism
Address : Sheikh Zayed Road, Dubai, Dubai, UAE PAYMENT INFORMATION:
Contact number : +971 4 345 4500 Payment Mode : Bank Transfer
Email address : contact@[Link] Supplier's Bank Account Number : 101010101010
Electronic address : 0235:1245780912 Payment Terms : Within one week

Unit of Unit of price Allowance Charge

No. Item name Item Description Subtotal Tax Rate Tax amount Gross Amount
Quantity measureme amount amount Tax type
nt AED (%)
AED AED AED AED AED
1 Pen Fountain Pen 2,000 Piece 5.00 10,000.0 Standard
- - 5.00 500.00 10,500.00
0 Rated
VAT BREAKDOWN
Total Net Amount 10,000.00
(LESS): Total Document Level Allowances -
Taxable Amount Tax Rate VAT
Tax Type ADD: Total Document Level Charges -
(%) Amount
Total Excluding VAT 1,000.00
Standard Rated 10,000.00 5.00 500.00 Total VAT Amount 500.00
Total Including VAT 10,500.00
(LESS): Paid Amount 1,000.00
UAE Electronic Invoicing Guidelines ADD: Rounding Amount Page 34 of 46 -
Total Payable Amount 9,500.00
12.2. Constraints and considerations:
1. Inclusion of TRN: For electronic Tax Invoices and electronic Tax Credit Notes, the TRN should be included in the Electronic Invoice and
Electronic Credit Note. However, the TRN is not mandatory for Commercial Invoices as well as for out of scope and exempt transactions.
2. Line-item constraints: There are no constraints on the number of lines that can be included in an Electronic Invoice for the UAE.
3. Preceding invoice references: In instances where a single electronic Tax Credit Note is issued for multiple past electronic Tax Invoices,
references to these multiple electronic Tax Invoices can be provided in one electronic Tax Credit Note.
4. Partial credit notes: If required, an Electronic Credit Note can cover only part of the Electronic Invoice amount.
5. Rounding off: Rounding off is applicable at the invoice level total up to 2 decimal places. Rounding off is not applicable at the tax categ ory level
or line-item level.
6. Goods and Services: If the items listed on the invoice include both goods and services, they can be differentiated by specifying the value in the
“Item type” field. The possible values are 'G' for Goods, 'S' for Services, and 'B' for Both.
7. Surcharges: If there are any surcharges that need to be included in the invoice, they can be reported under the “Document Level Charges”
section. Examples include the Dubai Municipality surcharge on construction projects or tourism levies.
8. Import VAT paid by agent: In accordance with Article 50 of the VAT Executive Regulation, when an agent imports goods and has paid import VAT
on behalf of another party, an Electronic Invoice shall be issued by the agent. The VAT paid by the agent can be mentioned un der the "Document
Level Charges" section.
9. Advance payments: For Business Transactions involving advance payments made prior to the final invoice being issued, the adjustment
amounts for these advance payments should be included in the “Paid Amount” field. Furthermore, to ensure clear recordkeeping, you should also
reference the original invoice that was issued when the advance payment was received. This reference can be included in the “Preceding Invoice
Reference” section. This way, all parties involved can easily track the advance payment and its adjustment in the final invoice.
10. Prepayments: The “Paid Amount” field and “Preceding Invoice Reference” field can be used respectively, to reference the prepaid amounts and
prepaid invoice details in the final invoice.

UAE Electronic Invoicing Guidelines Page 35 of 46

11. Exports: For export transactions, if the supplier wishes to declare the customs reference number in conjunction with the applicable Incoterms, this
information can be provided in the designated fields: "Customs Reference Number" and "Incoterms".
12. Triangular sales: In instances where billing is addressed to one individual, while delivery is directed to another, the TRN or TIN of the recip ient of
the goods Can be provided in the "Delivery to Party ID" field within the Delivery Information section.
13. Discounts: Item level discounts can be provided in the “Line Level Allowances” section. The reason for the line level discount can be pr ovided in
“Invoice Line Allowance Reason” field. The document level discount can be provided in the “Document Level Allowances” se ction. The reason for
the document level discount can be provided in the “Document Level Allowance Reason” field. Further, there is also a code lis t for providing the
allowance reason.
14. Volume discounts: Electronic Credit Notes can be used to reflect volume discounts, and the “Credit note reason code” can be selected as
volume discount.
15. Batch number: Various industries within the manufacturing and trading sectors categorize their goods based on batch numbers to enhance
inventory management and traceability. This information can be entered in the designated "Batch Number" field.
16. VAT line amount and amount payable: It is mandatory to specify the VAT amount and the total amount payable in AED for each service or
goods supplied.16 To ensure compliance, the VAT amount should be provided in the "VAT Line Amount" field, while the total amount payable must
be provided in the "Amount Payable" field. This requirement applies regardless of whether the invoice is issued in AED or any other currency. The
supplier is responsible for ensuring the correctness of the value provided in the "Amount Payable" field.
17. Invoice currency and tax accounting currency: A Tax Invoice must include the gross amount payable for an invoice in AED. In instances where
the document currency differs from AED, and the tax accounting currency is AED, the gross total payable amount in AED must be provided in the
"Invoice Total Amount with VAT in Tax Accounting Currency" field. The amount shall be converted into the UAE Dirham according to the exchange
rate approved by the Central Bank. 17 The supplier is responsible for ensuring the correctness of the value provided in this field. When the
document currency is not in AED, the “Tax Accounting Currency” field is mandatory.

16
See Article 59 of the VAT Executive Regulation on Tax Invoices
17
See Article 69 of the VAT Decree-Law on Currency used on Tax Invoices

UAE Electronic Invoicing Guidelines Page 36 of 46

18. Contract Value field: If the project value changes, this “Contract Value” must be updated in the invoice that is issued after the project value
changes.
19. Multiple payment methods: Multiple payment methods can be included in the same Electronic Invoice using the “Payment Instructions” field.
20. Authority name: The name of the trade license issuing authority needs to be manually populated by the issuer of the Electronic Invoice, using the
“Authority Name” field. There will not be any code list provided for the “Authority name” field.
21. Rounding off: The field “Rounding Amount” is an optional field and the value is to be provided by the issuer of the Electronic Invoice, if
applicable.
22. Multiple payment dates: In instances where the buyer and supplier have agreed on multiple payment dates for a single invoice, this can be
included using the field “Invoice Terms”.
23. Date of supply: If the date of supply is different from the Tax Invoice issue date, the date of supply can be provided in the “VAT Point Date” field.
24. Industry specific field requirements: Persons or Government Entities that may need some industry specific fields/classifications should discuss
with their respective ASPs on how these can be accommodated.
25. Adding optional fields: Persons and Government Entities will not be allowed to add additional optional fields of their own into PINT-AE. Persons
and Government Entities should discuss with their respective ASPs regarding how their requirements can be accommodated.
26. Beneficiary Details: If the ultimate beneficiary and the customer are the same, the “Beneficiary Name” and “Beneficiary ID” can mirror the
customer information i.e. the customer details can be duplicated in the beneficiary details. This ensures the Electronic Invoice remains technically
complete without implying another party is involved. If the end customer is an individual consumer, you may use the individual’s name and
available identification details, or note that no registered ID exists if none applies.
27. Insurance premiums and claims: In the insurance sector, statements for reinsurance treaty portfolios are typically generated by insurance
companies, encompassing reinsurance premiums, claims, and commissions without issuing separate documents for premiums and cla ims. Under
the Electronic Invoicing framework, any invoice or statement that has VAT implications must be issued as an Electronic Invoice in complia nce with
the VAT legislation. It is for the insurance company and broker to decide who would issue th e Electronic Invoice.
28. HSN codes: HSN codes are currently optional. The timelines for making the HSN codes mandatory shall be announced in due course .

UAE Electronic Invoicing Guidelines Page 37 of 46

13. Appendix 1: Getting Ready for Electronic Invoicing
13.1. Step 1: Understand Electronic Invoicing
requirements
a. Changes were introduced in the Tax Procedures Law, VAT Decree -Law and VAT Executive
Regulation arising from the introduction of the Electronic Invoicing System. All Persons or
Government Entities should understand these changes in order to adequately prepare for
Electronic Invoicing.
b. The Ministry has published MD No. 243 of 2025 detailing the scope of application of Electronic
Invoicing in the UAE and MD No. 244 of 2025 detailing the plan for rolling out the Electronic
Invoicing System in the UAE. All Persons or Government Entities should understand the roll-
out plan and when they will be mandatorily required to go-live with Electronic Invoicing. This will
enable them to plan the necessary steps for the timely adoption of the Electronic Invoicing
System. Should a Person wish to be part of the pilot phase, ensure that you work with your
ASP on your go-live plan. The UAE Cabinet has published CD No. 106 of 2025 listing the
potential violations of the legislation regulating the Electronic Invoicing System and the
associated administrative penalties.
c. All Persons and Government Entities subject to MD No. 243 of 2025 and MD No. 244 of 2025
should carry out a gap analysis of the requirements against its activities, to understand the
specific categories of Electronic Invoices required for each of its transactions and the data
points required to be included on those Electronic Invoices. All Persons and Government
Entities subject to MD No. 243 of 2025 and MD No. 244 of 2025, need to ensure that their
accounting/ERP/invoicing systems can generate and extract all the data points that are
required for Electronic Invoices as well as plan for any data migration that may be required.

13.2. Step 2: Select an ASP

a. Persons and Government Entities can refer the Ministry’s website for the list of ASPs and
identify which ASP they would like to onboard with. The Person or Government Entity is
required to finalize their contract with the selected ASP and fulfil all commercial obligations
before onboarding on to their ASP’s system via EmaraTax.
NOTE: Each member of a Tax Group needs to be onboarded for Electronic Invoicing. Each Tax
Group member will have their own TIN, which is used to generate their individual Peppol
participant identifier. Each of the group members may onboard with a different ASP.
b. Persons and Government Entities shall onboard to their contracted ASP’s system.
i. This onboarding process should be initiated via the FTA’s EmaraTax system by the Account
admin of the Taxable Person.

UAE Electronic Invoicing Guidelines Page 38 of 46

 ii. Click on the E-INVOICING tile from the menu options on the left side to view the list of
ASPs:

iii. You can select the required ASP and click “Proceed to ASP”. You will then be redirected to
that ASP’s portal and can continue the onboarding process. Note that each Person or

UAE Electronic Invoicing Guidelines Page 39 of 46

 Government Entity should onboard with only one ASP for all their Electronic Invoicing
requirements.

c. If the Person is not already registered with the FTA or required to register with the FTA for tax
purposes, they will need to generate a TIN through EmaraTax. For those Persons already
registered with the FTA, the TIN is the first 10 digits of their TRN.

13.3. Step 3: Test Electronic Invoice exchange and

reporting
a. All Persons and Government Entities subject to MD No. 243 of 2025 and MD No. 244 of 2025,
will need to discuss and agree with their ASPs on how:
i. The required data for each invoice to be issued to buyers will be shared with their ASP.
ii. They will receive confirmation messages regarding the success or failure of the Electronic
Invoice exchange and reporting.
iii. They will receive Electronic Invoices that are issued to them by suppliers via their ASP.
b. All Persons and Government Entities subject to MD No. 243 of 2025 and MD No. 244 of 2025,
may also need to integrate their applications with the ASP’s systems which would need to be
completed in time. They may also need to reconfigure any approval workflows to accommodate
the Electronic Invoicing System, including setting up automated approval chains to speed up
processing.

UAE Electronic Invoicing Guidelines Page 40 of 46

c. All Persons and Government Entities subject to MD No. 243 of 2025 and MD No. 244 of 2025,
need to ensure they have enough time to sufficiently test the process of exchanging and
reporting Electronic Invoices, including:
i. Transmitting the invoice data to the ASP.
ii. The ASP issuing the invoice to the buyer.
iii. The Person or Government Entity receiving the confirmation message from the ASP
regarding the success or failure of the Electronic Invoice exchange.

iv. The Person or Government Entity receiving an Electronic Invoice from the ASP that has
been issued by a supplier.
v. The ASP reporting the required Tax Data to the FTA.
vi. The Person or Government Entity receiving the confirmation message from the ASP
regarding the success or failure of the Tax Data reporting.

13.4. Step 4: Go-live with Electronic Invoicing

a. Prior to going live, all Persons and Government Entities subject to MD No. 243 of 2025 and MD
No. 244 of 2025, should establish a governance model with the ASP on how to resolve errors
that may arise during and after the go-live.
b. Based on the established rollout plan, the Person or Government Entity should commence the
exchange (sending and receiving) and reporting of Electronic Invoices.
c. All Persons and Government Entities subject to MD No. 243 of 2025 and MD No. 244 of 2025,
should monitor for any issues arising during the exchange and reporting of Electronic Invoices
and work with your ASP for the timely resolution.

13.5. Ongoing: Manage changes

a. After going live with Electronic Invoicing, the Person may undergo a change in their
circumstances which could include registering for VAT, joining or leaving a Tax Group,
deregistering from VAT, closing down the business, etc. In such cases, the Person should
promptly update the ASP regarding any such changes in circumstances. This can be done via
EmaraTax, using the reverification/offboarding processes, as applicable.
b. As per the established governance model, the Person or Government Entity subject to MD No.
243 of 2025 and MD No. 244 of 2025, should work with the ASP to address any changes in
legislation, technology, technical specifications, etc.
More details on Electronic Invoicing can be found on [Link]/eInvoicing.

UAE Electronic Invoicing Guidelines Page 41 of 46

14. Appendix 2 - Electronic Invoicing readiness
checklist
The following Chapter provides a high-level indicative checklist for all Persons and Government
Entities subject to MD No. 243 of 2025 and MD No. 244 of 2025, to ensure their readiness for
Electronic Invoicing. Each Persons or Government Entity may have additional activities that need
to be considered to ensure their readiness for Electronic Invoicing.

Checklist item description Done

Have you understood MD No. 243 of 2025 as well as the changes in the VAT Decree- ☐
Law, VAT Executive Regulation and Tax Procedures Law arising from the introduction of
Electronic Invoicing?

Have you identified when you will be required to go-live with Electronic Invoicing as per ☐
the phased implementation plan explained in MD No. 244 of 2025?

Have you reviewed the list of administrative penalties resulting from the violation of the ☐
legislation regulating the Electronic Invoicing System as outlined in CD No. 106 of
2025?

Have you identified the data points required to be included in an Electronic Invoice and ☐
ensured your accounting/ERP systems can extract these data points?

Have you selected an ASP and completed all contractual and commercial obligations ☐
with that ASP?

Have you created a profile on your ASP’s system? ☐

Have you registered with the FTA and created your TIN if you do not have one already? ☐

Have you completed your onboarding procedures with your ASP via EmaraTax? ☐

Have you got a Peppol participant identifier created via your ASP? ☐

Have you agreed with your ASP on how you will transmit invoice data to and from your ☐
ASP?

Have you agreed with your ASP on how you will receive confirmation messages ☐
regarding the exchange and reporting of Electronic Invoices?

Have you agreed with your ASP on data hosting and data security requirements? ☐

UAE Electronic Invoicing Guidelines Page 42 of 46

 Checklist item description Done

Have you completed the necessary changes to your ERP/accounting applications to ☐

generate the necessary data points?

Have you completed any necessary integrations between your ERP/accounting ☐

applications and your ASP’s systems to send and receive invoice data?

Have you and your ASP completed testing of Electronic Invoice exchange and ☐
reporting?

Have you established a governance model with the ASP on how to resolve errors? ☐

Are you ready to go-live with Electronic Invoicing as per the roll-out plan? ☐

UAE Electronic Invoicing Guidelines Page 43 of 46

15. Appendix 3 - Roles and responsibilities
The successful deployment and functioning of Electronic Invoicing within the UAE involve various
parties, each with specific responsibilities.

15.1. Ministry of Finance

► Regulatory framework: Establish and enforce laws and regulations governing the Electronic
Invoicing System.
► Standardization: Develop and maintain standards for Electronic Invoicing formats and
protocols.
► Accreditation of Service Providers: Review and process applications, and grant/remove
accreditation to qualified UAE Service Providers.
► Monitoring and compliance: Monitor compliance with Electronic Invoicing regulations and
address non-compliance issues.
► Coordinate with Peppol: Work with Peppol on day-to-day operational matters like ensuring
that ASPs adhere to the latest agreed Electronic Invoice requirements for the UAE.

15.2. Federal Tax Authority

► Register Persons: Facilitate the registration of Persons and the generation of their respective
TINs and TRNs.
► Support Service Provider accreditation: Facilitate the testing of onboarding of Persons and
Government Entities and Tax Data reporting.
► Infrastructure support: Facilitate the necessary technological infrastructure and platforms for
Electronic Invoicing.
► Facilitate onboarding: Enable Persons and Government Entities to onboard with ASPs via
EmaraTax.
► Monitor and enhance Electronic Invoicing compliance: Assist the Ministry with monitoring
the compliance of both ASPs, as well as Persons and Government Entities with Electronic
Invoicing requirements.
► Data analysis: Analyse Electronic Invoice data for tax audits and fraud detection.
► Support services: Provide support and guidance to Persons and Government Entities on
Electronic Invoicing requirements.

15.3. Persons and Government Entities (suppliers and

buyers)
► Review Electronic Invoicing regulations and requirements: Review the material published
by the Ministry, including but not limited to the laws and regulations, Electronic Invoicing
process, data requirements and roll-out plan.

UAE Electronic Invoicing Guidelines Page 44 of 46

► Complete registration with the FTA: Register with the FTA if not already done to obtain a
TIN.
► Verify all company details in EmaraTax: Prior to onboarding with an ASP, ensure that all
your company information within EmaraTax, e.g. your trade license, address, contact details,
etc. are up to date.
► Timely onboarding with an ASP: Choose an ASP, complete contractual and commercial
requirements and initiate onboarding procedures with the ASP via EmaraTax.
► Complete testing with ASP: Work with the ASP to decide on how invoice data will be
transmitted to them, complete any customisations to in-house systems and begin testing the
transmission of invoice data.
► Ensure Tax data is shared with the FTA: Ensure receipt of confirmation messages from the
ASP for all required Tax data that must be reported to the FTA.
► Ensure any changes in circumstances are updated with the ASP: Ensure that any
changes in circumstances like joining or leaving a Tax Group, or deregistration from a tax type,
etc. are promptly updated with the ASP.
► Ensure notifications are sent to stakeholders for any disruptions in service: In case of
any disruptions in service, ensure that the ASP notifies the FTA in a timely manner.
► Ensure the exchange and reporting of any delayed Electronic Invoices upon resumption
of service: Once the disruption in service is resolved, ensure that the ASP exchanges and
reports all pending Electronic Invoices in a timely manner.

15.4. Electronic Invoicing Service Providers

► Ensure adherence to accreditation criteria: Once accredited, the Service Provider must
continue to meet all the requirements for accreditation including but not limited to their Peppol
membership, company registration and product information security. The Service Provider
should also ensure timely renewals of their accreditation.
► Onboard Persons and Government Entities for Electronic Invoice exchange: Help new
clients onboard to the Peppol network, ensuring they understand the requirements and
processes involved. Work with the Person or Government Entity on any integrations and
customisations that may be required for their existing systems. Enable testing of Electronic
Invoice exchange with onboarded Persons and Government Entities.
► Provide Participant Identifier: Upon completion of the onboarding process, the ASP shares
the Participant Identifier with the Person or Government Entity.
► Document exchange: Facilitate the secure and efficient exchange of Electronic Invoices
between suppliers and buyers.
► Report Tax Data to the FTA: Ensure that Tax Data for each individual Electronic Invoice is
reported to the FTA in a timely manner.
► Adhere to latest Electronic Invoice specifications: Stay informed of any updates to the
requirements and ensure that the latest version is always used when exchanging any
Electronic Invoices.
► Ensure compliance with Peppol standards: Ensure that all electronic documents comply
with Peppol specifications and standards.
► Technical support: Provide ongoing technical support to resolve any issues related to the
Peppol services.

UAE Electronic Invoicing Guidelines Page 45 of 46

► Security monitoring and data protection: Implement robust security measures to protect
sensitive data during transmission and storage, and ensure compliance with data protection
regulations.
► Notify stakeholders of any disruptions in service: In case of any disruptions in service,
inform:
► The Person or Government Entity; and
► The FTA by sending an email to e-invoicingsupport@[Link].
► Exchange and report any delayed Electronic Invoices upon resumption of service: Once
the disruption in service is resolved, exchange and report all pending Electronic Invoices in a
timely manner.

15.5. Peppol
► Standardization: Provide a standardized framework for Electronic Invoicing, as well as the
document formats for the exchange of Electronic Invoices.
► Access points: Define the requirements for access points that facilitate the exchange of
Electronic Invoices between suppliers and buyers.
► Testing and Certification: Provide a framework for testing and certifying access points to
ensure they meet Peppol standards.
► Facilitate creation of Participant Identifiers: Work with ASPs to help create Participant
Identifiers (End Point IDs) for each Person or Government Entity that is onboarded onto the
Electronic Invoicing System.
► Monitor ASP compliance on the Peppol network: Ensure that all ASPs are adhering to the
latest Electronic Invoice specifications when exchanging any Electronic Invoices and that all
electronic documents comply with Peppol specifications and standards.
► Governance: Maintain a governance structure to ensure that their standards remain relevant
and effective.

UAE Electronic Invoicing Guidelines Page 46 of 46