E-Invoicing in UAE

Prepare Your Business for the UAE’s Mandatory E-Invoicing by 2027

Align your billing with the UAE’s specific standards while building a scalable strategy for the 70+ global jurisdictions now going digital.

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UAE’s E‑Invoicing Rollout Is Underway. Are You Ready?

The United Arab Emirates introduced VAT in 2018, and with it, a switch toward digitized tax processes inspired by global standards. Now, those changes are accelerating.

  • B2G is already digital. The government has implemented a fully digital public procurement platform (DPP) to manage business-to-government contracts. The mandate for B2G is expected to enter into force in 2027.
  • B2B is next. While electronic invoicing between businesses is currently optional (with mutual consent), that’s about to change. In January 2027, e-invoicing for B2B transactions will become mandatory for large companies. These companies are required to pick an Accredited Service Provider by the end of July 2026.

The UAE is currently in the implementation phase of a new, obligatory system based on the Peppol 5-corner infrastructure, facilitated exclusively by a network of Accredited Service Providers (ASPs). This initiative is part of a broader national plan to enhance transaction and reporting efficiency. It will introduce mandatory reporting to both AP and AR flows, with all taxpayers required to connect via ASPs.

Current Timeline for E-Invoicing in the UAE

On September 29, 2025, the new timeline for mandatory e-invoicing has been announced. The mandate is going to be introduced in stages:

Pilot Program & Voluntary Enrollment: Starting July 1, 2026, a pilot program will launch with a group of selected taxpayers. From that date onward, any business may choose to voluntarily participate in the system.

  • Phase 1 Phase 1
    • Large Businesses (annual revenue of AED 50 million or more)
      • Appoint an ASP by: July 31, 2026
      • Go-Live Date: January 1, 2027
  • Phase 2 Phase 2
    • Small & Medium Enterprises (annual revenue below AED 50 million)
      • Appoint an ASP by: March 31, 2027
      • Go-Live Date: July 1, 2027
  • Phase 3 Phase 3
    • Government Entities (B2G)
      • Appoint an ASP by: March 31, 2027
      • Go-Live Date: October 1, 2027

E-Invoicing Process Description

The UAE plans to introduce the world’s first large-scale implementation of the Peppol
5-corner model, in which e-invoices are exchanged through Accredited Service Providers
(ASPs). Transaction reporting will be mandatory from day one.

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Key Facts About UAE E‑Invoicing 

Who is required to use e-invoicing in the UAE?

E-invoicing is currently optional in the UAE, businesses may exchange e-invoices by mutual agreement. However, mandatory adoption is on the horizon. The government is preparing to digitize all taxpayer transactions with public entities.

For B2B and B2G transactions, as the required format of an e-invoice, the UAE has adopted PINT AE, a localized version of the Peppol International Invoice standard. This format ensures interoperability and compliance with FTA requirements.

What are the archiving requirements for e-invoicing in the UAE?

Invoices must be stored securely to ensure their integrity, authenticity, and accessibility throughout the retention period, which is five years after the end of the tax period to which the invoice relates. Invoices do not have to be stored locally within the UAE.

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How is the integrity and authenticity of e-invoices ensured?

Taxpayers must ensure that all electronic invoices remain tamper-proof and verifiable. While electronic signatures are regulated, they are not mandatory under current UAE guidelines.

Businesses may choose the method that best ensures document integrity and traceability. The UAE's Ministry of Finance has confirmed that the chosen solution is allowed to be based outside the UAE.

Where are the UAE's e-invoicing regulations published?

 

How can Comarch help?

Comarch is undergoing the accreditation process with the goal of achieving full accreditation at the earliest possible date. We were among the first five entities included on a list of Pre-Approved Service Providers.

Currently, the list includes 9 companies with this status. Our global e-invoicing platform is already aligned with Peppol and PINT AE standards, and we're fully committed to supporting your business through every stage of the UAE's digital compliance transition.

Archiving requirements for e-invoicing

Featured Resource for Finance Leaders

Stay ahead of regulatory change. Download our guide for UAE-based CFOs, covering key risks, timelines, and key action points for finance teams. Get clear, practical advice from Comarch’s compliance experts.

  • Learn how to stay audit-ready and avoid non-compliance penalties
  • Discover how to streamline workflows and reduce manual processes
  • Understand how real-time tracking improves financial oversight
  • See how scalable e‑invoicing supports global finance operations

See What CFOs Need to Know for 2026

Why Choose Comarch for E‑Invoicing in the UAE?

  • 1. Legal compliance

    Fully aligned with FTA and Peppol standards.

  • 2. Digital Transformation 

    Automate invoices, reduce manual errors and costs.

  • 3. Tailored Approach 

    Process-specific implementation, scalable to your business.

  • 4.Top Security 

    Secure infrastructure, 5-year archiving, data integrity guarantees.

    See Why Global Brands Trust Comarch

    Legal regulation changes in UAE

    Talk to an Expert About Your UAE Readiness

    Whether you're based in the UAE or operate regional branches, our experts can help you get fully prepared for the upcoming mandate. Let’s talk about how to future‑proof your billing and tax systems before 2027.

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