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UAE e-invoice plans 2023

Gulf state to follow Saudi Arabia in 2023

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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2023 possible proposals

The UAE is likely to follow the Saudi model. This is a two-step approach:

  1. 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.
  2. Integrate into Ministry of Finance’s validation platform for basic checks and e-signature of approval for customer.

Middle East & Africa e-invoicing


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