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TOOLS · Tracker

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: likely outside the issuing mandate — watch e-reporting / cross-border

VAT registration or trading alone, without a fixed establishment, usually keeps you outside UAE's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.

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, but receiving capability is needed earlier — 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.

Next

30 October 2026

Large taxpayers appoint a provider

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

Future

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

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 (Peppol)

Region

Middle East

STATUS

Within 12 months

Scope

A five-corner Peppol model using the PINT AE profile as a continuous-transaction-control programme. Pilot from mid-2026; large taxpayers live 1 Jan 2027.

Penalties & grace period

Penalties under the e-invoicing legislation (Cabinet Decision 106 of 2025) to be detailed in implementing rules.

Read the full UAE guide

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

Read the guide →

Bleiben Sie den Mehrwertsteueränderungen voraus.

Don't miss crucial VAT developments that could impact your business or practice.