The UAE Ministry of Finance (MoF) and the Federal Tax Authority (FTA) have launched the national electronic invoicing (e-invoicing) program. Relevant legislative amendments became effective on November 1, 2024.
Detailed information about the program is available on the official MoF portal: https://mof.gov.ae/einvoicing.
System Overview
The new system involves the electronic transmission of invoices among suppliers, buyers, and the Federal Tax Authority via accredited service providers (from the list published on the MoF website) using the PEPPOL network (Pan-European Public Procurement On-Line).
Implementation Phases
The e-invoicing process in the UAE will be introduced in stages:
Companies will be required to transmit transaction data through accredited service providers in near-real-time.
Preparation for Businesses
To ensure a smooth transition to e-invoicing, businesses are advised to:
Detailed information about the program is available on the official MoF portal: https://mof.gov.ae/einvoicing.
System Overview
The new system involves the electronic transmission of invoices among suppliers, buyers, and the Federal Tax Authority via accredited service providers (from the list published on the MoF website) using the PEPPOL network (Pan-European Public Procurement On-Line).
Implementation Phases
The e-invoicing process in the UAE will be introduced in stages:
- July 2026 (Phase 1): Mandatory use of electronic invoicing for all domestic B2B and B2G transactions. This requirement will apply to all UAE taxpayers, regardless of their VAT registration status. At this stage, B2C transactions are not covered by the mandatory invoicing requirement.
Companies will be required to transmit transaction data through accredited service providers in near-real-time.
Preparation for Businesses
To ensure a smooth transition to e-invoicing, businesses are advised to:
- Select an accredited service provider (ASP).
- Integrate their accounting systems with the FTA’s official platform.
- Conduct the necessary technical testing and compatibility checks.