Features of electronic invoicing in the United Arab Emirates

The UAE authorities, through the Ministry of Finance (UAE) (MOF) and the Federal Tax Authority (UAE) (FTA), have launched an electronic invoicing system that requires commercial invoices to be issued, transmitted, received, and stored in a structured electronic format.

The electronic invoicing system in the UAE will be mandatory in phases for entities that issue invoices under VAT law. According to the legislation introduced by Federal Decree-Law No. 16 of 2024 and Federal Decree-Law No. 17 of 2024, the concepts of "tax invoice," "credit note," and "electronic invoice" are expanded to include digital formats.

EDICOM is officially certified as an electronic invoicing service provider in the United Arab Emirates. This accreditation guarantees that EDICOM's Peppol Access Point can send and/or receive valid electronic invoices according to the standards established by the Ministry of Finance and report tax data to the Federal Tax Authority (FTA). 

Mandatory Use

The planned roadmap establishes that:

  • From January 1, 2027, companies with annual revenues exceeding AED 50 million must implement the e-invoicing system. 
  • From July 1, 2027, companies with annual revenues of less than AED 50 million must implement the e-invoicing system. 
  • Government entities must use electronic invoicing as of October 1, 2027.

Format

Supported technical formats include XML or JSON along with standards such as UBL (Universal Business Language) or AE PINT (Peppol invoice standard). Transmission must be carried out through an accredited service provider (ASP). Invoices must include all fields established by the Ministry of Finance (such as seller details, VAT number, tax breakdown, among others) as specified in the Data Dictionary.

Electronic signature

An electronic signature is not required on invoices.

Electronic archiving

Invoices must be stored for a period of 7 years.

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