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May 15, 2026

This foundational document establishes the UAE eInvoicing Programme, outlining the transition to a decentralized continuous transaction control model based on the Peppol PINT-AE specification. It clarifies the legal framework introduced by Federal Decree-Law No. 17 of 2024 and supported by Ministerial Decisions No. 243 and 244 of 2025. The programme defines the roles of the Ministry of Finance and Federal Tax Authority, sets rigorous accreditation requirements for service providers—including ISO 27001 and ISO 22301 certifications—and details the mandatory compliance timeline. Key focus areas include the July 2026 pilot rollout, taxpayer obligations for structured data exchange, and administrative penalties for non-compliance under Cabinet Decision No. 106 of 2025.

UAE eInvoicing Programme

1. eInvoicing Introduction

2. eInvoicing Worldwide

3. eInvoicing Objectives

4. eInvoicing Benefits

5. The UAE eInvoicing Model

5.1. eInvoicing Framework
5.2. Ministry of Finance (MOF) and Federal Tax Authority (FTA) Roles
5.3. eInvoicing Legislation

6. Service Providers Accreditation Portal

6.1. Service Providers Accreditation Requirements
6.2. UAE Pre-Approved Service Providers
6.3. Considerations for Selecting an Accredited Service Provider

7. Mandatory Fields in a PINT AE Tax eInvoice

8. Impact on Taxpayers - Actions to be Performed

9. eInvoicing Roll-out

9.1. Pilot Programme - Roll-out July 2026

eInvoicing Introduction

Electronic invoicing (eInvoicing) is the exchange of the invoice documents between a supplier and a buyer in an integrated electronic format.

An eInvoice is an invoice that has been issued, transmitted and received in a structured data format which allows for its automatic and electronic processing.

eInvoicing Worldwide

eInvoicing Objectives

eInvoicing Benefits

Taxpayer*: Taxpayers in the context of this document refer to those who have an obligation to issue eInvoices.

The UAE eInvoicing Model

eInvoicing Framework

Ministry of Finance (MOF) and Federal Tax Authority (FTA) Roles

eInvoicing Legislation

https://mof.gov.ae/en/financial-legislation/

Legislation Name	Details
VAT Laws Federal Decree-Law No. 8 of 2017 Federal Decree-Law No. 28 of 2022 as amended by Federal Decree-Law No. 17 of 2024	• eInvoicing Definitions
VAT Executive Regulations Executive Regulation of Federal Decree-Law No. 08 of 2017	• Article 59 and Article 60
Cabinet Resolution regarding eInvoicing Penalties	• Cabinet Decision No. 106 of 2025
Ministerial Decision No. 64 of 2025 on the eligibility criteria and Accreditation procedure for Service Providers under the Electronic Invoicing System	• Governs Accreditation procedure for eInvoicing Service Providers
Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System	• Governs eInvoicing scope and procedures
Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System	• Provides detailed implementation timelines
Guidelines	• To be published Feb. 2026

Service Providers Accreditation Portal

UAE Ministry of Finance Accreditation Portal:
https://mof.gov.ae/accreditation-of-e-invoicing-service-providers/

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