E-Invoicing in The United Arab Emirates: E-Billing System scheduled for 2026
The government of the United Arab Emirates is preparing for the widespread introduction of B2B e-invoicing by 2026.
The implementation timeline is still provisional.
The electronic invoicing project in the United Arab Emirates is called the "E-Billing System". Currently, there is no obligation, but the government is working on legislation that will regulate electronic transactions, electronic accounting, and storage.
The implementation timeline is still provisional. The potential dates that the UAE government may consider are:
- April 2025: Publication of e-Invoice Legislation.
- December 2025: The Pilot Phase begins.
- July 2026: Phase 1 Go-live of B2B and B2G e-invoicing.
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 ten 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.
Together with the administrations in each country, EDICOM continuously tracks the advancement and evolution of the laws governing electronic invoicing. Subscribe to our newsletter to keep up to date with the latest news.
