The government of the United Arab Emirates (UAE) has announced the mandatory implementation of electronic invoicing for business-to-business (B2B) transactions starting in the second quarter of 2026. This development is part of the project called “E-Billing System” under the supervision of the MoF, Ministry of Finance, which seeks to digitize and modernize the country's tax system.
It stands out:
• Adoption of Peppol to streamline transactions.
• Implementation of the Peppol 5-Corner Model.
• AE PINT Data Dictionary.
We explain all these points to you in detail. Keep reading!
What is the “E-Billing System” in the field of electronic invoicing in the UAE?
The “E-Billing System” is an initiative of the UAE government aimed at regulating electronic transactions, accounting and digital storage both in the business sector (B2B) and in interactions with the government (B2G). The main objective of this system is to standardize and automate the exchange of electronic invoices, facilitating real-time communication between the parties involved. In addition, it is expected that in the future this system will be extended to business-to-consumer (B2C) transactions.
Provisional e-Invoicing Schedule in the United Arab Emirates
2025: Publication of electronic invoicing regulations in the country.
2026: B2B and B2G electronic invoicing is mandatory.
Features of mandatory electronic invoicing in the UAE
• Model: Decentralized, five-corner Peppol model (as in Belgium and possibly in the United Kingdom). In this article, we explain to you what is the 5-corner model of electronic invoicing.
• Format: Adoption of the Peppol standard and use of AE PINT Data Dictionary to standardize data requirements on invoices.
• Archiving: 10 years.
• Electronic signature: it will be mandatory.
• Reporting: An integrated tax reporting system will be established that will facilitate efficient communication with the UAE Federal Tax Authority.
Preparing for electronic invoicing in the UAE with Brait
If your company has a business relationship or invoice in the UAE, you can count on Brait's expert advice for comprehensive compliance with the new regulations.
We have a connector for SAP that allows global compliance with different electronic billing regulations and we work with partners that are certified Peppol Access Points. Check here how Invictia works.
In addition, you will have the peace of mind of having a team with extensive experience in this type of project for various internationally recognized companies and brands. Contact us now!
