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country-icon Émirats arabes unis

02.27.24

UAE adopts Peppol for the e-invoicing mandate

The Ministry of Finance has just revealed some details about the upcoming CTC mandate at the E-invoicing Exchange Summit in Dubai.

E-invoicing will operate on the basis of the Peppol 5 corner model, with the tax authority in corner 5 to collect e-invoices transmitted by taxpayers. E-invoices must be transmitted via Peppol network in UAE PINT format.

As part of the initial mandate, B2B and B2G transactions will be covered with plans to expand the scope to B2C transactions in the future. Timelines for implementation are as follows:

  • Q3 2024: Development of service provider certification requirements and procedures, with the UAE Data Dictionary.
  • Q2 2025: Publication of the eInvoicing legislation.
  • July 2026: Phase 1 go-live for reporting invoices to the tax authority.

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