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UAE B2B e-invoicing July 2026

Decentralised mandatory B2B & B2G e-invoicing July 2026

The Arab Gulf state of United Arab Emirates (UAE) Ministry of Finance and Federal Tax Authority has provided further details of its plans to mandate e-invoicing from July 2026. This will initially cover B2B and B2G transactions, with B2C to follow at a later date. The Authority is adopting a “Decentralised CTC and Exchange Model” (DCTCE).

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.

Launch plan for e-invoicing

The launch of e-invoicing will be as follows:

  • Autumn 2024: issuance of draft technical requirements and ASP process;
  • Spring 2025: draft legislation
  • Dec 2025: rollout strategy
  • July 2026: phase 1 lunch

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


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