Technical Specifications published for 2026 B2B and B2G decentralised PINT Peppol 5-corner model
The UAE has released key technical specifications for the 1 July launch of B2B e-invoicing:
- Peppol Authority Specific Requirements (PASR), which sets rules for service providers within the Peppol framework.
- Supporting documents include PINT AE, the UAE-specific invoice format;
- the Enterprise Interoperability Architecture, offering a business-level overview; and
- the Solution Architecture, detailing technical implementation.
Additional specifications, including the UAE Tax Data Document, are expected soon. In February, the Ministry of Finance and Federal Tax Authority ran a public consultation on the e-invoicing data dictionary. This covered technical specs of e-invoice formats.
Phased launch plan for e-invoicing
The launch of e-invoicing will be as follows:
- Q4 2024: issuance of draft technical requirements and ASP process; development of Data Directory;
- Feb 2025: data dictionary consultation
- Q2 2025:
- Service Providers requirements
- draft legislation
- Dec 2025: rollout plan to be announced
- Early 2026: ASP issued, pilot and testing phase
- July 2026: phase 1 lunch. The criteria and notice for when taxpayers will join is to be confirmed.
- Further phase waves to be confirmed
The Authority is adopting a “Decentralised CTC and Exchange Model” (DCTCE) with 5-corner model and Accredited Service Providers operating within a PINT (Peppol International Invoice) framework.
Oct 2024: Law amends & guidance on e-invoicing mandate
On 29 October, the Arab Gulf state of United Arab Emirates (UAE) Ministry of Finance and Federal Tax Authority has updated the VAT Law to include provision for e-invoicing: definitions; recovery; issuance; and credit notes.
On 24 October, the FTA updated its guidance on the July 2026 B2B and B2G e-invoicing mandate. This includes a Frequently Asked Questions page. B2C to follow at a later date. It will be a phased implementation, with businesses implementing at prescribed stages according to specific criteria and adequate notice shall be provided in advance of the requirements coming into effect.
It will be adopting a 5-corner model, with vendors and customers able to exchange e-invoices directly without the need to pre-clearance the invoice with the Ministry. The first version will be 4-model. This will likely be adopted under a Peppol PINT basis, including the use of Accredited Service Providers (e-invoicing agents). These ASP’s are responsible for validating basic information in the invoice, and forwarding to the customer, via their agent. The agent also sends the invoice to the Federal Tax Authority (5th-corner), but there is no pre-clearance required from the Authority.
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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