E-invoicing mandate — United Arab Emirates
Delivery runs over the Peppol network: a prescribed format, decentralised transmission via access points, no authority in between. For this model a format tool is enough — a validated invoice is a deliverable invoice.
The stages over time
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1/1/2027 · in 66 days
United Arab Emirates · between businesses next deadline
Five-corner model: issuer and recipient each appoint an accredited service provider; the invoice travels in PINT AE through them and is reported to the authority. ⚠ 1 July 2026 was the start of the voluntary pilot, not of the obligation.
Threshold: annual revenue of AED 50 million or more. An accredited service provider had to be appointed by 30 October 2026.
Legal basis: Ministerial Decision No. 244 of 2025 (geänd. 197 of 2026) · Last reviewed: 10/26/2026 -
7/1/2027 · in 247 days
United Arab Emirates · between businesses enacted
Businesses with annual revenue below AED 50 million; an accredited service provider must be appointed by 31 March 2027. The obligation applies regardless of VAT registration and also to businesses not established in the UAE.
Legal basis: Ministerial Decision No. 244 of 2025 (geänd. 197 of 2026) · Last reviewed: 10/26/2026 -
10/1/2027 · in 339 days
United Arab Emirates · to public authorities enacted
Government entities; an accredited service provider must be appointed by 31 March 2027.
Legal basis: Ministerial Decision No. 244 of 2025 (geänd. 197 of 2026) · Last reviewed: 10/26/2026
Platforms and authorities
DCTCE · PINT AE · ASP · EmaraTax
What Invoiceflair can do — United Arab Emirates
Create and validate: Peppol
Stated limit: Invoiceflair creates, validates and reads formats. It is not a Peppol access point and not a clearing service — it does not perform transmission to an authority's platform.
Not legal or tax advice
This overview is a technical compilation of publicly available sources and is no substitute for legal, tax or business advice. Only the applicable legislation in its official wording governs; have your individual case assessed by your tax adviser or legal counsel. Despite careful maintenance, no warranty is given as to accuracy, completeness or currency. Administrator.at B2B GmbH accepts no liability for decisions based on this information.