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E-Invoicing & ViDA Mandate Tracker

The deadline, format, and obligation for every country with an active or upcoming e-invoicing mandate — in one place, updated as rules change. No sign-up.

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AE

UAE e-invoicing

Middle East · Peppol 5-corner / CTC

A five-corner Peppol model using the PINT AE profile, operating as a continuous-transaction-control programme.

Within 12 months

Applies to

B2B, B2G

January 1, 2027

Next phase deadline

Go-live 1 Jan 2027

Does this apply to me?

Three questions. The fixed-establishment rule is where most foreign businesses get it wrong.

Is your business established in UAE (registered office, branch or fixed establishment)?

How large is your UAE business?

UAE: non-residents likely in scope – same timetable

Likely in scope: a non-established business that is VAT-registered and obliged to issue UAE tax invoices must issue them as e-invoices on the same revenue-based timetable (MoF Guidelines V1.1 §6.3.3). Confirm which revenue band you fall in.

Not in scope for UAE

With no establishment and no registration or trade in UAE, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into UAE.

In scope — UAE first wave (from 1 January 2027)

As a larger established business (turnover above AED 50M), your obligation begins 1 January 2027. Start platform selection and ERP mapping now.

In scope — UAE later phase (from 1 July 2027)

Your issuing obligation begins 1 July 2027 (appoint an accredited service provider by 31 March 2027). There is no legal receiving duty before then, but your larger suppliers will be issuing e-invoices from 1 January 2027 – don't wait for your own deadline to prepare.

Phases & who's affected when

A single date hides the rollout. Here's the full sequence.

1 July 2026

Pilot phase opens

A voluntary pilot of the five-corner Peppol model begins.

Done

30 October 2026

Large taxpayers appoint a provider

Businesses above AED 50M turnover must appoint an accredited service provider.

Next

1 January 2027

Go-live — large taxpayers

Mandatory e-invoicing begins for large taxpayers.

Future

1 July 2027

Remaining taxpayers

Smaller businesses (<AED 50M) are brought into the mandate.

Future

1 October 2027

Government entities

Every in-scope government entity must appoint an accredited service provider by 31 March 2027 and implement the e-invoicing system by 1 October 2027 (Ministerial Decision 244/2025 art. 5).

Future

The technical facts

The standards, scope and dates that define the mandate – at a glance.

Transaction scope

B2B, B2G

Model

Peppol 5-corner / CTC

Formats

PINT AE v1.0.4 (Peppol, UBL XML)

Region

Middle East

STATUS

Within 12 months

Scope

All persons conducting business in the UAE, established or not, for B2B and B2G supplies (Ministerial Decisions 243/2025 and 244/2025 under Federal Decree-Law 8/2017; MD 244/2025 amended by MD 66/2026). Revenue of AED 50m or more: appoint an accredited service provider by 30 Oct 2026, live 1 Jan 2027. Revenue below AED 50m: provider by 31 Mar 2027, live 1 Jul 2027. Government entities: provider by 31 Mar 2027, live 1 Oct 2027. B2C excluded; intra-VAT-group transactions have a 24-month grace from 1 Jan 2027. The pilot commenced 1 Jul 2026 and voluntary adoption has been open since then.

Penalties & grace period

Cabinet Decision 106/2025: AED 5,000 per month for failing to implement the system or appoint an accredited service provider; AED 100 per e-invoice and per e-credit note not transmitted on time (each capped at AED 5,000 per month); AED 1,000 per day for failing to notify the FTA of a system failure or the ASP of data changes.

Latest e-invoicing coverage – UAE

News, guides and rulings tagged for this country.

Warnungen

March 6, 2026

Richtlinien für die elektronische Rechnungsstellung in den Vereinigten Arabischen Emiraten: Geltungsbereich, Vorschriften und Einführung im Jahr 2027

Warnungen

December 2, 2025

VAE legen Strafen für die Nichteinhaltung der E-Invoicing-Pflicht fest

Read the full UAE guide

The complete VATabout deep-dive: legislation, platform selection, and reporting detail. 

Read the guide →

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