FTA e-invoicing and the mandate
FTA e-invoicing initiative
This page provides a consolidated overview of the United Arab Emirates (UAE) Peppol e-invoicing initiative. It outlines the key technical, security, and strategic documents available, summarizes the implementation timelines, and serves as a central reference for the project.
Overview
The UAE is transitioning to a mandatory e-invoicing system for all Business-to-Business (B2B) and Business-to-Government (B2G) transactions, leveraging the Peppol (Pan-European Public Procurement Online) network. The objective is to enhance transactional efficiency, improve transparency, and ensure tax compliance. The system will operate on a "5-corner" model, which incorporates the supplier, the buyer, their respective service providers, and the Federal Tax Authority (FTA).
Details of Peppol and the 5-corner model (Pint-AE) are covered on this page.
Phased 2026/2027 e-invoicing mandate
The rollout of the 2026/2027 FTA mandate is scheduled in phases.
| Date | Requirement |
|---|---|
| July 1, 2026 | A voluntary pilot program begins |
| January 1, 2027 | Mandatory for businesses with annual revenue of 50M AED or more. |
| July 1, 2027 | Mandatory for all businesses |
Failure to comply with the deadlines will lead to penalties, including fines for each non-compliant invoice and for not using an accredited service provider.