Gulf state to follow Saudi Arabia in 2022-23
The Arab Gulf state of United Arab Emirates (UAE) is likely to publish plans in 2022 for mandatory B2B e-invoicing. This would follow the December 2021 Saudi Arabia e-invoicing implementation.
The 2018 implementation of 5% VAT in the UAE included a reference to the existing Federal Law No.1 of 2006 on Electronic Commerce and Transactions on e-invoices. This provides for voluntary e-invoicing between suppliers and customers where they are in agreement. And for B2G e-invoicing via the Ministry of Finance’s e-procurement system.
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2022 possible proposals
The UAE is likely to follow the Saudi model. This is a two-step approach:
- Ability to produce QR Code e-invoices; B2B (e-invoice) and B2C (e-note where not requirement for a VAT deduction) using an ‘E-Invoice Generation Solution’ that has been verified and approved by the Federal Tax Authority.
- Integrate into Ministry of Finance’s validation platform for basic checks and e-signature of approval for customer.
Middle East & Africa e-invoicing
| Country | Date | Comments (click for details) |
| Bahrain | 2023? | Plans underway |
| Egypt | Sep 2021 | Pre-clearance model roll out 2021-22 |
| Israel | Proposal | Pre-clearance to follow Chile model |
| Jordan | Proposal | Pre-clearance e-invoices and pre-filled VAT returns |
| Kenya | Aug 2021 | TIMS e-invoice |
| Nigeria | Apr 2021 | Automated Tax Administration System ATAS |
| Oman | Jan 2023 | Potential e-invoicing implementation |
| Saudi Arabia | Dec 2021 | Pre-clearance e-invoicing |
| Tanzania | 2022 | VFD pre-clearance e-invoicing |
| UAE | 2022/23 | E-invoice regime |
| Uganda | Jan 2021 | Pre-clearance e-invoice and fiscal cash registers |
