B2B + B2G
In scope regardless of VAT registration status.
UAE federal e-invoicing mandate
e-Invoicing implementation in the UAE
A federal mandate built on the Peppol five-corner DCTCE model. FinXcel helps businesses prepare their systems, data, processes and teams for structured PINT AE invoices exchanged through Accredited Service Providers and reported to the Federal Tax Authority in near real time.
The mandate
A federal mandate for structured e-invoicing
The UAE is introducing a nationwide Electronic Invoicing System. Invoices are created as structured XML in the PINT AE format, exchanged between businesses through Accredited Service Providers on the Peppol network, and reported to the Federal Tax Authority in near real time.
PINT AE
Structured XML exchanged on the Peppol network.
Five corners
Supplier, buyer, their two ASPs and the FTA.
How it works
The Peppol five-corner model
Supplier
Issues the e-invoice from its billing system.
Supplier's ASP
Validates and sends it across the Peppol network.
Buyer's ASP
Receives, validates and delivers it to the buyer.
Buyer
Receives a structured, ready-to-process invoice.
FTA
Tax data is reported by both ASPs in near real time.
Scope
Who is in scope and who is not
In scope
- Every person conducting business in the UAE, including B2B and B2G transactions.
- Mainland and free zone entities, branches and sole establishments.
- Both sides of a transaction appoint an ASP.
Outside scope for now
- B2C transactions until a further ministerial decision.
- Government activities carried out in a sovereign capacity.
- Certain international airline and exempt financial services.
Timeline
Key dates on the road to go-live
1 Jul 2026Pilot phase and voluntary adoption.
30 Oct 2026Phase 1 ASP selection.
1 Jan 2027Phase 1 go-live for entities at or above AED 50M.
31 Mar 2027Phase 2 ASP selection.
1 Jul 2027Phase 2 go-live for entities below AED 50M.
Cost of non-compliance
Penalties make preparation urgent
Late implementation
Per month where the system is not implemented or an ASP is not appointed by the applicable deadline.
Late e-invoices
Per invoice not issued or transmitted on time, subject to the applicable cap.
Late e-credit notes
Per credit note not transmitted on time, subject to the applicable cap.
Unreported system failure
Per day for delay in notifying the FTA of a qualifying system failure.
How FinXcel helps
Implementation support from assessment to steady-state compliance
Readiness assessment
Scope entities, identify gaps and build a costed compliance roadmap.
ASP selection
Define requirements, shortlist providers and evaluate commercial options.
Data and process remediation
Clean master data and map every invoice field to the PINT AE data dictionary.
Implementation management
Coordinate finance, IT and the ASP through testing and cutover.
Post-go-live support
Monitor exceptions, reconciliations and penalty-risk reviews.
Prepare early. Go live with confidence.
FinXcel can help you move from mandate interpretation to a tested, operational e-invoicing process.
Speak to an advisor