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United Arab Emirates

Middle East & AfricaPlanned

The UAE is developing a Peppol PINT-based e-invoicing system and planning phased mandates under FTA (Federal Tax Authority) leadership.

Legal Framework

Legal Basis

Governed by Federal Decree-Law No. 8 of 2017 (VAT Law) and FTA regulations.

Key Regulations

  • E-invoice pilot: Peppol-based pilot by FTA
  • Phased mandate: Planned for 2026-2027 period
  • Peppol PINT: Format based on international standards
  • Managed by FTA (Federal Tax Authority)

Technical Requirements

Technical Requirements

Format

  • Peppol PINT: International e-invoice format based on UBL 2.1
  • EN 16931 compliant XML

Transmission

  • Via Peppol network through Access Point
  • FTA e-invoice platform (under development)

Validation

  • Peppol PINT validation rules
  • FTA business rules check

Document Types

  • Peppol PINT

Key Dates

2026-07-01

B2G e-invoice mandate (planned)

2027-01-01

B2B e-invoice mandate (planned)

Sample Documents

Peppol PINT Sample Invoice
Peppol PINT UBL XML

UAE Peppol PINT compliant e-invoice sample

TaxTen Service

TaxTen is preparing to provide e-invoicing services via UAE's FTA platform and Peppol network.

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