B2B Peppol e-invoicing & e-reporting mandate Jan-Oct 2027
26 Oct 2026: Ministry of Finance issues Version 2.0 of its e-Invoicing Guidelines, clarifying buyer identification, non-onboarded customers, invoice classifications, exports, advance payments, retention payments and data-storage requirements.
21 Apr: FTA launched a 4-corner model to enable taxpayers to start exchanging Peppol-based e-invoices.
Aside from e-invoicing, the mandate includes separate e-reporting to the FTA within days of e-invoice.
Peppol PINT AE-based e-invoicing in 2027
The launch timetable is:
- Apr 2026: 4-corner model for e-invoicing only launched
- Oct 2026: first wave tax payers must appoint Accredited Service Provider
- Jan 2027: first wave taxpayers above AED 50m turnover
- Jul 2027: second wave taxpayers below AED 50m turnover
- Oct 2027: B2G
- Jan 2029: Intra-group
The Ministry of Finance publishes a regularly updated list of Accredited Service Providers (ASPs), which businesses must appoint ahead of their mandatory implementation deadlines.
Excluded:
- Exempt financial services;
- B2C transactions
- International passenger travel
UAE e-invoicing penalties
The UAE has also introduced administrative penalties for failure to comply.
Failure to implement the e-invoicing system, including failure to appoint an ASP within the prescribed deadline, attracts a penalty of AED 5,000 for each month or part of a month of delay.
Once e-invoicing is mandatory, failure to issue and transmit an electronic invoice on time is subject to AED 100 per invoice, capped at AED 5,000 per calendar month. The same penalty applies to electronic credit notes.
There are also daily penalties for failing to report system failures or required changes to registered information.
The UAE has released in July 2025 the key technical specifications for the 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.
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.
Mandatory fields in a PINT AE Tax eInvoice
Invoice Details
-
Invoice number
-
Invoice date
-
Invoice type code
-
Invoice currency code
-
Invoice transaction type code
-
Payment due date
-
Business process type
-
Specification Identifier
-
Payment means type code
Seller Details
-
Seller name
-
Seller electronic address
-
Seller electronic identifier
-
Seller legal registration identifier
-
Seller legal registration identifier type
-
Seller tax identifier
-
Seller tax scheme code
-
Seller address line 1
-
Seller city
-
Seller country subdivision
-
Seller country code
Buyer Details
-
Buyer name
-
Buyer electronic address
-
Buyer electronic identifier
-
Buyer tax identifier
-
Buyer tax scheme code
-
Buyer address line 1
-
Buyer city
-
Buyer country subdivision
-
Buyer country code
Document Totals
-
Sum of invoice line net amount
-
Invoice total amount without tax
-
Invoice total tax amount
-
Invoice total amount with tax
-
Amount due for payment
Tax Breakdown
-
Tax category taxable amount
-
Tax category tax amount
-
Tax category code
-
Tax category rate
Invoice Line
-
Invoice line identifier
-
Invoiced quantity
-
Unit of measure code
-
Invoice line net amount
-
Item net price
-
Item gross price
-
Item price base quantity
-
Invoiced item tax category code
-
Invoiced item tax rate
-
VAT line amount in AED
-
Invoice line amount in AED
-
Item name
-
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.
For regular free updates register for our global VAT and GST news.
