UAE launches optional B2B 4-corner Peppol e-invoicing

Under the design, suppliers and customers exchange invoices via their respective Accredited Service Providers (ASPs). Crucially, the invoice itself does not pass through the Federal Tax Authority yet. Instead, tax data reporting sits alongside the exchange in the broader 5-corner architecture, coming in 2027.

Peppol PINT AE-based e-invoicing and e-reporting

Taxpayers may select their e-invoicing service provider

• Businesses can now select ASPs via the EmaraTax platform and begin onboarding
• Invoice exchange (supplier to customer via ASPs) is operational ahead of reporting mandates
• A separate reporting layer to the FTA will complete the full compliance model

2026-27 launch timetable

• Optional 4-corner model live 21 April 2026
• Pilot phase: 1 July 2026
• Mandatory for large businesses (≥ AED 50m): 1 January 2027
• Mandatory for others: 1 July 2027
• Government entities: 1 October 2027

For businesses, the immediate priority is straightforward: select an ASP, contract, and test early. As seen in other jurisdictions, delays here quickly become critical path risks as mandates approach.

Mandatory fields in a PINT AE Tax eInvoice

Invoice Details

1. Invoice number

2. Invoice date

3. Invoice type code

4. Invoice currency code

5. Invoice transaction type code

6. Payment due date

7. Business process type

8. Specification Identifier

9. Payment means type code

Seller Details

10. Seller name

11. Seller electronic address

12. Seller electronic identifier

13. Seller legal registration identifier

14. Seller legal registration identifier type

15. Seller tax identifier

16. Seller tax scheme code

17. Seller address line 1

18. Seller city

19. Seller country subdivision

20. Seller country code

Buyer Details

21. Buyer name

22. Buyer electronic address

23. Buyer electronic identifier

24. Buyer tax identifier

25. Buyer tax scheme code

26. Buyer address line 1

27. Buyer city

28. Buyer country subdivision

29. Buyer country code

Document Totals

30. Sum of invoice line net amount

31. Invoice total amount without tax

32. Invoice total tax amount

33. Invoice total amount with tax

34. Amount due for payment

Tax Breakdown

35. Tax category taxable amount

36. Tax category tax amount

37. Tax category code

38. Tax category rate

Invoice Line

39. Invoice line identifier

40. Invoiced quantity

41. Unit of measure code

42. Invoice line net amount

43. Item net price

44. Item gross price

45. Item price base quantity

46. Invoiced item tax category code

47. Invoiced item tax rate

48. VAT line amount in AED

49. Invoice line amount in AED

50. Item name

51. Item description

E-billing system

E-invoicing is part of a wider initiative the Ministry of Finance describes an “e-billing system” project to develop an advanced electronic billing system and activate it at the country level. The system will also automate the procedures for filing tax returns with the tax system to facilitate filing tax returns, improve tax compliance, and reduce cases of tax evasion.

Currently, the UAE government has given legal recognition to e-invoices when agreed between transaction counter-parties.

This would follow the December 2021 Saudi Arabia e-invoicing implementation.

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Middle East & Africa e-invoicing