eInvoicing

At this time the only official source of information related to the introduction of eInvoicing in the UAE is this portal.  Keep checking here for more information as the programme evolves.

What is an eInvoice?

It is a structured form of an invoice data that is issued and exchanged electronically between a supplier and a buyer and reported electronically to the UAE Federal Tax Authority.
It is important to note that unstructured invoice formats such as pdf, word document, images, scanned copies and emails are not eInvoices.

Objectives of eInvoicing

Digitalization

Reduce human intervention in certain business and tax reporting processes with a view to making the UAE and its fiscal ecosystem more digitally enabled.

Efficiency

Optimize cost and core operations, reduce processing time and encourage a reduction in paper wastage with a view to helping meet sustainability objectives.

Digital economy

Encourage the development of a digital economy by establishing an eInvoice community that supports highly qualified digital experts.

Minimize VAT leakage

Over the last 6 years, revenue from VAT has significantly contributed to the Emirates revenue. It is important that we create an ecosystem where both unintentional as well as deliberate efforts of VAT leakage are identified and addressed. eInvoicing is one such mechanism that has helped countries minimize such leakages.

Economic Contribution

Contribute to the growth and competitiveness of the economy and utilize big data.

Security

Enhances security by reducing the risk of fraud and unauthorized access through encrypted transactions and secure data exchange protocols.

Contribute for policy making and government interventions

By adopting eInvoicing, UAE government will have access to the relevant data in near real-time which will help in providing deep insights to policy makers for identifying areas and sectors that need government support and assistance.

Benefits of eInvoicing  for our business community

Making the latest technology accessible  to all businesses

82% of the UAE businesses are micro businesses  with less than AED 3m annual turnover. It is important for them to have a level playing field by having access to the latest technology at an affordable price that creates  an environment for automation and simplification.

Significant reduction in invoice  processing cost (about 66%)

Countries that have embarked on the journey of eInvoicing and successfully reaped its benefits provide confidence that when implemented correctly, eInvoicing can significantly reduce invoice processing costs for businesses and governments by up to 66%.

Improve cashflows by optimizing  invoice cycle time

By standardizing and automating the Invoice creation  and exchange, there are validations and controls built  in the entire eInvoicing process that significantly reduce errors and deliver invoices to the buyers in near real-time. Thus, creating an opportunity for faster payment  and better working capital management.

Financial visibility and richer  information for decision making

With every aspect of the invoice being available  in a machinable readable format, eInvoicing creates  a plethora of opportunities for analysis and proactive decision making.

Exchange invoice beyond borders

By adopting a proven standard such as OpenPeppol,  the business community has access to wider network where eInvoices can be seamlessly exchanged with businesses outside the UAE.

Simplifying compliance

Since eInvoicing mandates the reporting of invoice  tax data to the FTA through UAE Accredited Service Providers, it will facilitate the automatic pre-population  of certain fields in VAT returns and expedite refund processing.

The following steps provide an overview of UAE’s eInvoicing model (Decentralized Continuous Transaction Control and Exchange - DCTCE):

How does eInvoicing work?

The following steps provide an overview of UAE’s eInvoicing model (Decentralized Continuous Transaction Control and Exchange - DCTCE):

1 Step 1

Supplier (Corner 1) submits eInvoice data (PINT AE) in an agreed format with its UAE Accredited Service Provider (Corner 2)
2 Step 2

C2 validates the eInvoice data received from C1 and converts it into the UAE standard eInvoice xml format (if C2 has received the eInvoice in a different format from C1).
3 Step 3

C2 transmits the eInvoice (in the xml format) to the Buyer’s UAE accredited Service Provider (Corner 3)
4 Step 4

In parallel, C2 reports the Tax Data Document (TDD) to Corner 5
5 Step 5

Upon validating the eInvoice, C3 sends a Message Level Status (MLS) to C2
6 Step 6

C3 submits the eInvoice to the Buyer (Corner 4) in an agreed format with its UAE Accredited Service Provider (Corner 3)
7 Step 7

Upon successful validation of the eInvoice, C3 also reports the Tax Data Document (TDD) to Corner 5. If the validation of the eInvoice was unsuccessful, C3 reports a negative MLS to C2 as well as to C5. In this scenario, there will be no reporting of the TDD to C5 by C3
8 Step 8

C5 sends a Message Level Status (MLS) to C2 once the TDD has been successfully reported
9 Step 9

C5 sends a Message Level Status (MLS) to C3 once the TDD has been successfully reported
10 Step 10

C2 forwards the C3 exchange MLS and C5 reporting MLS to C1.
11 Step 11

C3 forwards the C5 reporting MLS to C4.

Timeline

Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System

(165 KB, PDF)

Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System

(184 KB, PDF)

Ministerial Decision No. 64 of 2025 On the eligibility criteria and Accreditation procedure for Service Providers under the Electronic Invoicing System.

(238 KB, PDF)

List and Contact Details of the Ministry of Finance Pre-Approved eInvoicing Service Providers

(51 KB, PDF)

UAE eInvoicing Programme Introduction

(556 KB, PDF)

FAQs Accreditation of eInvoicing Service Providers

Individuals & Corporate Services

Government Services

UAE Financial Sustainability

Federal Budget

Tax

Government Procurement

International Relations

Public Debt

Individuals & Corporate Services

Government Services

Government Services

UAE Financial Sustainability

Federal Budget

Tax

Government Procurement

International Relations