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May 15, 2026
1. Scope of this guide
1.1. Who this guide is intended for
1.2. Purpose
2. Highlights
3. Important terms
4. The benefits of the Electronic Invoicing System
5. UAE Electronic Invoicing framework
5.1. Framework
5.2. General responsibilities of suppliers, buyers and ASPs
5.3. Format of Electronic Invoices
5.4. Data storage and archival
6. The scope of Electronic Invoicing
6.1. Persons in scope
6.2. Transaction types in scope
6.3. Specific Scenarios
6.3.1. Investment holding companies
6.3.2. Tax Groups
6.3.3. Non-UAE established persons
7. Exclusions from Electronic Invoicing
7.1. Sovereign activities
7.2. Supplies made by Airlines
7.3. Financial services
7.4. Any other Business Transactions as may be determined by the Minister
8. Phased implementation
8.1. Pilot phase
8.2. Voluntary Electronic Invoicing
8.3. Mandatory Electronic Invoicing
9. Getting ready for Electronic Invoicing
10. Electronic Invoice categories, special scenarios and tax codes
10.1. Electronic Invoice categories
10.2. Standard billing
10.2.1. Commercial Invoices and Credit Notes
10.2.2. Electronic Tax Invoices and electronic Tax Credit Notes
10.3. Self-billed electronic Tax Invoices and electronic Tax Credit Notes
10.4. Electronic Invoice scenarios
10.5. Tax categories
10.5.1. Reverse charge mechanism
11. Penalties
11.1. Administrative penalties
11.2. Electronic Invoicing penalties
12. Electronic Invoice samples
12.1. Human readable version of a sample Electronic Tax Invoice
12.2. Constraints and considerations:
13. Appendix 1: Getting Ready for Electronic Invoicing
13.1. Step 1: Understand Electronic Invoicing requirements
13.2. Step 2: Select an ASP
13.3. Step 3: Test Electronic Invoice exchange and reporting
13.4. Step 4: Go-live with Electronic Invoicing
13.5. Ongoing: Manage changes
14. Appendix 2 - Electronic Invoicing readiness checklist
15. Appendix 3 - Roles and responsibilities
15.1. Ministry of Finance
15.2. Federal Tax Authority
15.3. Persons and Government Entities (suppliers and buyers)
15.4. Electronic Invoicing Service Providers
15.5. Peppol
Commercial businesses
Government Entities
Tax and technology advisors
This guide is intended to help the readers understand the UAE Electronic Invoicing rules and the impact that they will have on existing processes. This document should be read in conjunction with the following: