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UAE 5-Corner Peppol Model Explained (DCTCE)

Corner-by-corner explanation of the UAE Decentralized Continuous Transaction Control and Exchange model, Supplier, ASPs, Buyer, and FTA.

Updated 2026-08-02 · 5 min read

Official definition

Per UAE Electronic Invoicing Guidelines V1.1, the 5 Corner model is:

  1. Corner 1: Supplier
  2. Corner 2: Supplier’s ASP
  3. Corner 3: Recipient’s (buyer’s) ASP
  4. Corner 4: Recipient (buyer)
  5. Corner 5: Federal Tax Authority (with the Central Data Platform collecting, processing and storing Tax Data)

The 30 June 2026 programme overview describes this as DCTCE (Decentralized Continuous Transaction Control and Exchange).

Official sequence (Guidelines §5.1)

  1. Supplier (C1) submits invoice data to its ASP (C2) in an agreed format.
  2. C2 validates and converts to the UAE standard XML (if needed).
  3. C2 transmits the XML invoice to the buyer’s ASP (C3) over OpenPeppol.
  4. In parallel, C2 reports Tax Data to Corner 5.
  5. After validation, C3 confirms electronically to C2.
  6. C3 delivers the invoice to the buyer (C4) in an agreed format.
  7. On successful validation, C3 also reports Tax Data to Corner 5 (failed validation → confirm to C2 and C5, no Tax Data from C3).
  8. 8-11. Corner 5 confirms back to C2/C3; ASPs forward confirmations to C1/C4.

See the official diagram on our docs page (extracted from Guidelines V1.1).

Format note

Electronic Invoices are XML and do not feature a QR code or barcode (Guidelines §5.3). Contents follow PINT-AE.

EmaraTax

Onboarding with an ASP is initiated by the business via [EmaraTax](https://eservices.tax.gov.ae/) on the FTA website, not by the ASP alone. See our EmaraTax onboarding guide.

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