--- title: "United Arab Emirates — FTA e-invoicing · Peppol 5-corner" description: "UAE e-invoicing: voluntary pilot from July 2026, mandatory from January 2027 for revenue of AED 50m or more, all other VAT-registered July 2027, government October 2027. PINT AE on UBL 2.1. B2C out of scope." canonical: "https://docs.get-flowie.com/compliance/ae" source: "https://docs.get-flowie.com/compliance/ae.html" --- # United Arab Emirates — FTA e-invoicing · Peppol 5-corner Compliance · 🇦🇪 United Arab Emirates Phased rollout # United Arab Emirates — FTA e-invoicing · Peppol 5-corner Peppol 5-corner model · voluntary pilot 1 July 2026 · first mandate 1 January 2027 — regulator: [Federal Tax Authority (FTA) / Ministry of Finance](). _Facts last refreshed: 2026-09-14._ Coverage model Flowie operates a registered Peppol Access Point in this jurisdiction **directly** where we hold national accreditation, **or via a vetted local partner** registered with the in-country regulator where on-the-ground presence is required (KSeF, SDI intermediario, ZATCA service-provider, etc.). Either way, you call the same `POST /v1/documents/send`. ## TL;DR * UAE has chosen the **Peppol 5-corner model** — sender AP, receiver AP, plus a real-time copy to the FTA's Data Reporting Platform (DRP). * Format is **PINT AE** — a UAE national CIUS on top of Peppol International (UBL 2.1). * **1 July 2026 is the voluntary pilot, not a mandate.** The first mandatory phase is **1 January 2027** , for taxpayers with annual revenue of **AED 50 m or more** ; all other VAT-registered businesses follow on 1 July 2027, and government entities on 1 October 2027. * Suppliers must contract an **Accredited Service Provider (ASP)** registered with the Ministry of Finance — Flowie is registered. Phase 1 taxpayers must appoint one by **30 October 2026** (extended from 31 July 2026); everyone else by 31 March 2027. * **B2C is out of scope.** The mandate covers B2B and B2G only — Article 4 of Ministerial Decision 243 of 2025 excludes B2C until a further decision by the Minister. Certain financial and airline services are also excluded. * Penalties bite hard: AED 2,500 per non-compliant invoice (first violation), AED 10,000 per failure to transmit through the DRP. ## Deadlines Date| Who| What ---|---|--- 2026-02-23| All taxpayers| MoF publishes _UAE Electronic Invoicing Guidelines v1.0_ \+ PINT AE technical spec. **2026-07-01**| Voluntary participants| Pilot phase opens — voluntary adoption only, no obligation attaches on this date. **2026-10-30**| Phase 1 taxpayers (revenue ≥ AED 50 m)| Deadline to appoint an Accredited Service Provider (extended from 2026-07-31). **2027-01-01**| Revenue ≥ AED 50 m| Phase 1: PINT AE issuance + DRP reporting mandatory. 2027-03-31| All other VAT-registered + government entities| Deadline to appoint an Accredited Service Provider. 2027-07-01| All other VAT-registered| Phase 2 — mandatory, including most free zone entities. 2027-10-01| Government entities| Phase 3 — mandatory. ## Background The UAE is the first MENA country to adopt the **Peppol 5-corner** model rather than a centralised clearance like KSA's Fatoora. The Federal Tax Authority and Ministry of Finance published the official _UAE Electronic Invoicing Guidelines v1.0_ in February 2026, locking in the technical and legal framework. How it works: the seller's ASP validates the invoice, converts it to **PINT AE** , transmits to the buyer's ASP over Peppol, and the FTA's **Data Reporting Platform (DRP)** receives a real-time copy as a fifth corner. **Mind the two dates.** 1 July 2026 opens a _voluntary pilot_ — selected and volunteering taxpayers test the system, and nothing is compulsory. The obligation itself starts **1 January 2027** for taxpayers with annual revenue of AED 50 m or more, extends to all other VAT-registered businesses on 1 July 2027, and reaches government entities on 1 October 2027. Ministerial Decisions 243 and 244 of 2025 set that scope and timeline. **Scope is B2B and B2G only.** B2C transactions sit outside the mandate under Article 4 of Ministerial Decision 243 of 2025 — excluded until the Minister issues a further decision — as do certain financial services and airline services. PINT AE adds UAE-specific fields on top of the Peppol International base — TRN (Tax Registration Number), HS codes for goods lines, currency + exchange rate, IRN (Invoice Reference Number). ## Format profile * **PINT AE** — UAE national CIUS on Peppol International Invoice (UBL 2.1). * Both seller and buyer **TRN** (15-digit Tax Registration Number) mandatory. * Goods lines: HS code mandatory; service lines exempted from HS. * Currency + exchange rate to AED required when invoicing in non-AED currency. * Cross-border invoices (export, free zone) follow the same PINT AE schema. ## Required fields * seller.trnstring (15 digits)required UAE Tax Registration Number — validated by the FTA. * buyer.trnstring (15 digits)required for B2B Buyer TRN; mandatory for any domestic B2B invoice. * lines[].hsCodestringrequired for goods HS code for tangible goods; not required for services. * invoice.irnstringrequired Unique Invoice Reference Number — issued by the seller's ASP. ## Public sector (B2G) _Combined private + public flow — no dedicated B2G hub for this country._ ## B2B reporting / clearance **FTA Data Reporting Platform (DRP)** — Receives a real-time copy of every PINT AE invoice as the 5th corner. Not a clearance — invoice validity does not depend on DRP acknowledgement. Lifecycle status| Reported as ---|--- `acknowledged`| DRP received the invoice copy. `rejected`| Schema or business-rule violation; corrected document required. ## Error codes _Generic Peppol BIS schematron error codes apply (`BR-*`, `EN16931-*`); no country-specific overlays._ ## Testing in sandbox What you want to test| How ---|--- UAE happy path| Sender TRN `100000000000003`, recipient any UAE TRN-registered entity in Flowie sandbox. ## FAQ ### Do I need to appoint an ASP if I'm in a free zone? For Phase 2 (1 July 2027), yes — the mandate covers most free zone entities including DMCC, JAFZA, ADGM. Designated zones with goods-only operations may have a narrower scope; check the MoF guidelines. ### Is the DRP a clearance like Fatoora? No. The DRP receives a copy in real time but doesn't gate invoice validity. The buyer can still book the invoice if the DRP is offline; rejections are handled out-of-band. ### Do I have to be live on 1 July 2026? No. 1 July 2026 opens a _voluntary pilot_. The first binding date is 1 January 2027, and only for taxpayers with annual revenue of AED 50 m or more. What does fall in 2026 is the administrative step: Phase 1 taxpayers must have appointed an Accredited Service Provider by 30 October 2026 (the Ministry of Finance extended this from 31 July 2026). ### Are my sales to consumers in scope? No. The UAE mandate covers B2B and B2G only; B2C is excluded under Article 4 of Ministerial Decision 243 of 2025 until the Minister decides otherwise. Certain financial services and airline services are likewise excluded. Plan for B2C to be brought in later rather than never. ## References **Primary sources** (government / regulator / standards body): * [Ministry of Finance UAE · e-Invoicing]() — Official MoF e-invoicing portal. * [Federal Tax Authority]() — FTA — administers VAT and the Data Reporting Platform. * [OpenPeppol · UAE profile]() — PINT AE Peppol profile. * [MoF · Ministerial Decision 244 of 2025]() — Sets the phased timeline — pilot Jul 2026, mandate Jan 2027. **Industry analyses** (vendor trackers — useful for cross-referencing): * [Avalara · UAE e-invoicing 2026 readiness]() — Industry analysis — ASP onboarding. * [KPMG · UAE technical guidance]() — Industry analysis — PINT AE fields.