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What is e-Invoicing?

E-Invoicing is the electronic exchange of invoice data in a structured format, reported in real time to the UAE Federal Tax Authority through accredited service providers. From 2026, B2B and B2G invoices must be issued electronically in the UAE.
 

 PDFs, Word docs, and scans are not valid e-invoices.

Who needs to comply?

All businesses issuing B2B or B2G invoices in the UAE

Applies to all VAT-registered businesses

Mandatory rollout begins in Q2 2026 with phased onboarding

All businesses issuing B2B or B2G invoices in the UAE

Applies to all VAT-registered businesses

Mandatory rollout begins in Q2 2026 with phased onboarding

Download the UAE E-invoicing Guide for CFOs

A practical guide to help finance teams prepare for UAE e-invoicing and upcoming rollout phases.

What you’ll get inside:

A clear overview of UAE e-invoicing requirements and timelines
Who is in scope and when mandatory dates apply
How the Peppol model works in the UAE
What needs to change in systems, data, and processes
Common risks, validation issues, and how to prepare early
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FAQ

Is Arabic required on e-invoices?

No. E-invoices can be issued in English. Arabic is not required in the e-invoicing file itself.
But the FTA can ask for an Arabic version during a review, so many businesses keep bilingual invoice templates or can generate an Arabic copy when needed.

Are PDFs acceptable?

A PDF on its own is not an e-invoice.
To be compliant, your invoice has to be in a structured format (PINT AE / UBL XML) and sent through the e-invoicing system.
You can still send a PDF to your customer for viewing or printing, but the structured file is what counts for the FTA.

Do I need an accredited provider?

Yes. In practice, any business in scope for UAE e-invoicing will need an Accredited Service Provider (ASP).

You can either:

  • Use an ASP directly, or

  • Use an ERP/accounting system that connects to the e-invoicing network through an ASP.

Issuers and recipients are expected to exchange and report e-invoices through accredited providers, not by sending files manually.

When does it become mandatory?

 E-invoicing starts with a pilot and voluntary phase from 1 July 2026.
 Mandatory go-live is then phased in:

  • 1 January 2027 – Large businesses (annual revenue ≥ AED 50 million)

  • 1 July 2027 – Other VAT-registered businesses in scope

  • 1 October 2027 – Government entities

So, 2026 is for getting ready. By 2027, most businesses that fall under the rules will need to be live.

Ready to e-invoice with confidence?