07/10/2026
E- INVOICES UAE
Applies to all B2B and B2G transactions in the UAE regardless of VAT registration status, while B2C transactions are currently excluded.
Deadlines: Phased rollouts based on revenue. Phase 1 (revenue \ge AED 50M) requires ASP appointment by October 30, 2026, and go-live by January 1, 2027. Phase 2 and government entities have an appointment deadline of March 31, 2027.
Infrastructure: Businesses must appoint an FTA-approved, Peppol-certified Accredited Service Provider (ASP) and connect their ERP/accounting systems to exchange invoices in a structured XML format.
Workflow & Training: Invoices flow securely through the Peppol network via ASPs. Finance teams must be trained on issuing e-invoices/credit notes, with corrections reported promptly (within 5 business days).
Penalties: Late ASP appointments incur a fine of AED 5,000 per month, while delayed e-invoice issuance results in AED 100 per invoice (capped at AED 5,000 monthly).
Contact Tax Partner Desk UAE: WhatsApp 0527131491