UAE e-invoicing is the Ministry of Finance’s electronic invoicing system, set by Ministerial Decisions 243 and 244 of 2025. Businesses issue structured PINT AE e-invoices and e-credit notes through an Accredited Service Provider (ASP), which exchanges them with the buyer’s ASP over the Peppol network, and the tax data is reported to the Federal Tax Authority. Businesses with revenue of AED 50 million or more must appoint an ASP by 30 October 2026 and go live on 1 January 2027; everyone else in scope follows during 2027.
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General information from the official sources listed on this page, not tax or legal advice. Rules and dates change; confirm them with the UAE Ministry of Finance, the Federal Tax Authority, ZATCA or your adviser.
From Ministerial Decision 244 of 2025, as amended by Ministerial Decision 66 of 2026.
| Who | Appoint an ASP by | Implement by |
|---|---|---|
| Pilot programme (by MoF notification and written agreement)[3] | Not set | Pilot starts 1 July 2026 |
| Voluntary implementation (any business)[3] | Not set | Open from 1 July 2026 |
| Revenue of AED 50 million or more[3],[4] | 30 October 2026 (was 31 July 2026) | 1 January 2027 |
| Revenue under AED 50 million[3] | 31 March 2027 | 1 July 2027 |
| Government entities[3] | 31 March 2027 | 1 October 2027 |
Revenue means gross income in your most recent accounting period, based on your financial statements, under Ministerial Decision 244 of 2025.
The UAE Electronic Invoicing Guidelines describe a Decentralised Continuous Transaction Control and Exchange (DCTCE) model on the Peppol framework, with five corners.
Sends invoice data in an agreed format to its accredited service provider.
Validates the data, converts it to the UAE standard XML e-invoice if needed, sends it to the buyer’s ASP and reports tax data to the FTA.
Validates the e-invoice, confirms receipt to corner 2, delivers it to the buyer and reports tax data to the FTA.
Receives the e-invoice in a format agreed with its ASP.
Receives the tax data from both ASPs and confirms it back to them.
Under Article 4 of Ministerial Decision 243 of 2025, as replaced by Ministerial Decision 197 of 2026, these transactions are excluded:
Rivane’s Enterprise plan includes e-invoicing readiness for UAE Peppol (PINT AE).
Check revenue in your most recent accounting period against the AED 50 million threshold, entity by entity.
Only providers on the Ministry of Finance accredited list can carry your invoices.
Compare your invoice data with the MoF mandatory fields document: TRNs, addresses, item and tax codes, and credit note references.
Make sure invoices leave your system and reach your ASP well inside 14 business days of the transaction.
Tie issued e-invoices and their exchange and reporting status to your VAT records every month.
On 1 January 2027 for businesses with revenue of AED 50 million or more, on 1 July 2027 for businesses below that, and on 1 October 2027 for government entities. A pilot programme, by Ministry of Finance invitation, and voluntary implementation both started on 1 July 2026.
Any business subject to the system whose revenue is AED 50 million or more, where revenue is gross income in the most recent accounting period based on its financial statements. The deadline was 31 July 2026 until Ministerial Decision 66 of 2026 moved it.
Not for now. B2C transactions, and businesses that deal only in B2C, are outside the system until the Minister decides otherwise.
PINT AE is the UAE specification within the Peppol International (PINT) invoice family, and it is the data standard for UAE e-invoices. The Ministry of Finance publishes the mandatory fields.
The Ministry of Finance list showed 70 accredited service providers, plus 3 pre-approved providers under final accreditation assessment, as of 22 October 2026. Check the live list before you choose.
Since 1 October 2026, an e-invoice or e-credit note must be issued and transmitted through the system within 14 business days of the transaction.
Rivane’s Enterprise plan includes e-invoicing readiness for UAE Peppol (PINT AE). Talk to us about your entities and your accredited service provider.
UAE Ministry of Finance and ZATCA documents only.
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