B2B e-Invoicing in the United Arab Emirates (UAE): EDICOM Pre-Approved e-Invoicing Service Provider

UAE B2B Peppol e-Invoicing Framework: Pilot from July 2026, Mandate Phased As OF January 2027

The UAE Ministry of Finance has announced the launch of its Electronic Invoicing Framework, introducing mandatory e-invoicing based on the Peppol standard. The legislation will regulate electronic transactions, electronic accounting, and storage both in the B2B and B2G domains.

Businesses and government entities will benefit from a new approach to invoicing where simplification, standardization, and automation will contribute to the near real-time exchange of invoices. In addition, they will facilitate seamless tax reporting to the UAE Federal Tax Authority.

Implementation will be carried out in phases, with requirements varying according to business size and sector. All entities subject to the framework must appoint an Accredited Service Provider (ASP) to connect to the system and ensure compliance.

Starting July 1, 2026, any company or individual may begin using the Electronic Invoicing System on a voluntary basis. In that case, it will be necessary to comply with all the technical requirements defined by the Ministry and the Authority for its proper use.

Key Phases of Implementation

Pilot Programme

• Start date: July 1st, 2026
• Scope: Selected group of taxpayers will begin live testing of the e-invoicing system ahead of the wider rollout.

Large Taxpayers (Annual Revenue ≥ AED 50 million)

• Must appoint an Accredited Service Provider by July 31st, 2026
• Mandatory e-invoicing implementation from January 1st,   2027

Other Taxpayers (Annual Revenue < AED 50 million)

• Must appoint an Accredited Service Provider by March 31st, 2027
• Mandatory e-invoicing implementation from July 1st,  2027

Government Entities (B2G)

• Must appoint an Accredited Service Provider by March 31st, 2027
• Mandatory e-invoicing implementation from October 1st,  2027

e-Invoicing Framework

The UAE Electronic Invoicing Guide (V1.0, 02/23/2026) establishes the official framework for the mandatory implementation of electronic invoicing in the United Arab Emirates, in accordance with: 

• Ministerial Decision No. 243 of 2025
• Ministerial Decision No. 244 of 2025
• Ministerial Decision No. 64 of 2025
• Cabinet Decision No. 106 of 2025

The system follows internationally recognized Continuous Transaction Controls, CTC, and Digital Reporting Requirements, DRR, models. Rather than relying solely on periodic filings, whether monthly or quarterly, the DRR framework gives the tax authority ongoing visibility into economic activity. In the UAE, the model is decentralized and based on a five corner structure, where Accredited Service Providers, ASPs, validate and transmit tax data to the Federal Tax Authority, FTA.

Electronic invoicing in the United Arab Emirates has a broad scope and applies to most businesses operating in the country.

The following are required to comply with the new system:

• All individuals or entities carrying out business activities in the UAE, regardless of size or industry.
• Government entities, when performing transactions within the scope of application.
• Companies registered or not registered for VAT purposes. The obligation does not depend on VAT registration status.
• Non established companies in the UAE, provided they are required to issue tax invoices under local regulations.

In other words, the obligation is not limited to VAT taxpayers or domestic companies. If an entity carries out a business transaction in the country that requires the issuance of an invoice under UAE legislation, it must comply with the electronic invoicing system.

How electronic invoicing works in the United Arab Emirates: DCTCE

The United Arab Emirates has adopted a modern and decentralized electronic invoicing model based on the Peppol network, known as the five corner model. This approach enables secure, standardized, and supervised exchange of electronic invoices between the parties involved.

The standard used is UAE Peppol PINT, so both sender and receiver must have certified Peppol Access Points, which will validate the information and send it to the recipient. The issuer's Peppol Access Point will manage the transmission of the invoice to the tax authority. In this setup, the governmental platform serves as an invoice repository without conducting validation on the invoices.

The system connects five key stakeholders within the electronic invoicing ecosystems:

1. The supplier, seller, sends the invoice data to its Accredited Service Provider, ASP, in the format agreed between both parties.
2. The supplier's ASP validates the information received and, if necessary, transforms the document into the standard XML format required by the UAE electronic invoicing system, PINT AE.
3. Once validated, the supplier's ASP transmits the electronic invoice to the buyer's ASP, which performs its own technical validations and makes the invoice available to the buyer in the format agreed between them.
4. In parallel, the supplier's ASP reports the invoice tax data to the Federal Tax Authority, FTA, through the established infrastructure.
5. After receiving and validating the tax data, the FTA sends an electronic acknowledgement of receipt to the corresponding ASP, closing the exchange and reporting cycle.

For the time being, the exchange of electronic business documents is allowed, as long as the receiver agrees to receive them in the format decided together with the issuer. They must be generated following the established standards and must be stored in the same format in which they were issued. The application of an electronic signature is mandatory to guarantee the authenticity and integrity of the documents.

EDICOM: Pre-Approved e-Invoicing Service Provider and Peppol Access Point

EDICOM has achieved official certification as a Pre-Approved e-Invoicing Service Provider in the United Arab Emirates. The accreditation ensures the ability of Peppol Service Providers to send and/or receive valid electronic invoices as per the standards mandated by the Ministry of Finance and report tax data to the Federal Tax Authority.

This accreditation authorizes EDICOM to support businesses in meeting the UAE’s national e-Invoicing requirements, marking a key step in the company’s continued global expansion and commitment to regulatory compliance.

EDICOM also brings deep regional expertise, having played a key role in the rollout of Saudi Arabia’s e-Invoicing system. This is especially relevant as the UAE’s implementation path mirrors that of KSA in many respects. 

EDICOM’s certification as a Peppol Access Point also allows it to connect to the Peppol network and other certified Access Points. Through this platform, private companies and public entities can exchange all types of electronic documents, including invoices, purchase orders, dispatch advices, and price catalogs.

e-Invoicing Context in the UAE

The Federal Tax Authority (FTA) published Federal Law No.1 of 2006 on Business and Electronic Transactions, introducing regulations related to electronic accounting, storage, and validation processes such as authorization and document signing. 

This regulation mandates that whenever electronic invoicing is required, invoices must only be created and distributed electronically, and an electronic signature must be used. These documents must also be stored electronically for 7 years.

The exchange of electronic commercial papers is currently permitted, provided that the recipient agrees to receive them in the format that was chosen along with the issuer. They must be produced following the set guidelines and stored in the same format as when they were first given. To ensure the legitimacy and consistency of the documents, an electronic signature must be used.

The Federal Law of 2006 has the following objectives:

• To lay the foundations and obligations of mandatory electronic processes.
• Unify the procedure for the creation of electronic invoices and promote the development of technological infrastructures necessary to implement electronic processes.
• Facilitate the exchange of documents with public entities and business partners in a standardized and authenticated manner.