UAE eInvoicing FAQ

An Electronic Invoice is issued, transmitted and received in a structured electronic format (UAE standard XML / PINT AE) that enables automatic processing, and is reported electronically to the Federal Tax Authority. Unstructured formats such as PDF, Word, images, scans or emails are not Electronic Invoices.

Per Guidelines V1.1 and MD 243 of 2025, Electronic Invoicing is mandatory for any Person conducting Business in the UAE in respect of every Business Transaction, regardless of VAT registration status, unless specifically excluded under Article 4 of MD 243.

Under MD 244 of 2025 as amended by MD 66 of 2026: (1) Revenue ≥ AED 50M, appoint ASP by 30 October 2026 and implement by 1 January 2027; (2) Revenue < AED 50M, ASP by 31 March 2027, implement by 1 July 2027; (3) Government Entities, ASP by 31 March 2027, implement by 1 October 2027. Pilot and voluntary implementation start 1 July 2026.

No, MD 244 Article 5(2) states Business-to-Consumer transactions are not subject to the Electronic Invoicing System until the Minister determines otherwise. Supplies to or from natural persons not in Business are out of scope.

An ASP is a Service Provider granted Accreditation under MD 64 of 2025 (as amended by MD 56 of 2026) to provide Electronic Invoicing Services in the UAE. Issuers and Recipients must appoint an ASP. Always verify vendors on the MoF pre-approved list.

Meet eligibility under MD 64 / MD 56, log into the MoF Accreditation Portal with UAE Pass, submit the application with mandatory documents, then complete portal actions (additional info, insurance, ISO 22301 if needed, OpenPeppol and FTA end-user onboarding tests) until pre-approval and full accreditation.

Guidelines V1.1 require that onboarding with an ASP is initiated by the Person or Government Entity (not the ASP) via EmaraTax on the FTA website. After selecting and contracting an ASP, complete onboarding in EmaraTax, obtain a Peppol participant identifier, test exchange/reporting, then go live.

Your Participant Identifier for Electronic Invoicing is your Tax Identification Number (TIN). For taxpayers already registered with the FTA, the TIN is the first 10 digits of your TRN. Persons in scope who are not tax-registered must register with the FTA to obtain a TIN.

Corner 1 Supplier → Corner 2 Supplier ASP → Corner 3 Buyer ASP → Corner 4 Buyer, with parallel Tax Data Reporting from both ASPs to Corner 5 (MoF/FTA) and the Central Data Platform. Exchange uses OpenPeppol; invoices are PINT AE XML.

No. Guidelines V1.1 state Electronic Invoices are in XML format and will not feature a QR code or barcode. Peppol PINT-AE billing specifications define the contents.

Cabinet Decision No. 106 of 2025 sets administrative penalties, including AED 5,000 per month (or part) for failure to implement / appoint an ASP on time; AED 100 per missing invoice or credit note (capped AED 5,000/month); and AED 1,000 per day for delayed System Failure or data-change notices. Voluntary implementers are carved out of these penalties.

Aligned with Tax Procedures rules: generally 5 years (Taxable Persons / others as applicable), 7 years for real estate records, plus extensions during disputes/audits. MD 243 requires storage of Electronic Invoices, Credit Notes and associated data in a way that remains accessible and reproducible for the FTA.

The authoritative portal is the Ministry of Finance eInvoicing page (https://mof.gov.ae/en/about-us/initiatives/einvoicing/). Wazeh360 hosts the same legislative PDFs and MoF guidance for convenience, always cross-check mof.gov.ae for the latest version.