UAE e-invoicing: what changes, when, and how to get ready
From 1 January 2027 the UAE moves business-to-business invoices onto the Peppol network through Accredited Service Providers. Here is the timeline, what it means for your business, and how PeppyBooks keeps your invoices, VAT and books in one system while you make the move.
- 1 · You issue the invoice
- 2 · Your ASP
- 3 · Buyer’s ASP
- 4 · Your customer
- Receives the tax data
- From both service providers
- No QR code on the invoice
The UAE e-invoicing timeline
The deadlines depend on your annual revenue. Appointing an Accredited Service Provider (ASP) comes first; going live follows.
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Voluntary pilot
Open since 1 July 2026 for businesses that want to start early.
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Revenue AED 50 million or more
Appoint an ASP by 30 October 2026. Go live on 1 January 2027.
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Revenue under AED 50 million
Appoint an ASP by 31 March 2027. Go live on 1 July 2027.
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Government entities
Appoint an ASP by 31 March 2027. Go live on 1 October 2027.
What an e-invoice is in the UAE
An e-invoice is structured data, not a document you can look at. A PDF, a scan or an emailed invoice no longer counts for transactions in scope.
PINT-AE XML
The UAE version of the Peppol international invoice format, read by machines.
Sent through ASPs
Your provider and your customer’s provider exchange the invoice on the Peppol network.
Tax data to the FTA
The Federal Tax Authority receives the tax data. It does not clear each invoice first.
Credit notes too
Credit notes for in-scope transactions follow the same electronic route.
Which transactions need an e-invoice
| Transaction | In scope | Out of scope |
|---|---|---|
| Who you sell to | Other businesses (B2B) and government (B2G) | Consumers who are not buying for a business (B2C) |
| Free zones and exports | Free-zone transactions and exports | Imports under the reverse charge |
| Specific sectors | Most goods and services | VAT-exempt financial services and some international air transport |
Summary of the published rules as of October 2026. Exclusions are specific and some are temporary, so confirm your own position with the Ministry of Finance or your tax adviser.
What missing a deadline costs
Penalties are set by Cabinet Decision No. 106 of 2025.
No ASP appointed
AED 5,000 for each month after the deadline.
Not live on time
AED 5,000 for each month after go-live.
Late transmission
AED 100 for each invoice, up to AED 5,000 in a month.
Outages not reported
AED 1,000 for each day a system failure is not notified.
Your e-invoicing checklist
Most of the work is not technical. It is clean data and a system that produces it every time.
- Confirm your phaseCheck your revenue against the AED 50 million threshold and note your two dates.
- Appoint an Accredited Service ProviderChoose a provider before your deadline, or use one your invoicing software connects to.
- Clean your customer recordsCorrect legal names, TRNs and addresses for every business customer.
- Separate B2B from B2CCounter sales to consumers stay outside the mandate; business invoices do not.
- Invoice from one systemRaise invoices, credit notes and VAT from the same records, so the data your ASP sends matches your books.
Run sales, stock, VAT and accounts in one system
PeppyBooks is building its connection to the UAE e-invoicing network with an accredited service provider partner. Until your phase goes live, you invoice exactly as you do today, from the same records the e-invoice will be built from.
VAT on every sale and purchase
5% standard rate and zero-rated items, calculated on invoices, bills and POS sales.
Customer TRNs on record
Each business customer carries its tax registration number and legal name.
Accounting built in
Invoices, credit notes, receipts and payments post to the ledger as they are made.
Inventory and POS
Stock moves with every sale, across warehouses and outlets.
AED and foreign currency
Trade in other currencies with exchange gain and loss.
E-invoicing through an ASP partner
In progress with our accredited service provider partner, so invoices raised in PeppyBooks will reach the Peppol network without a second system.
Check the rules that apply to you
This page summarises the published rules as of 6 October 2026. The Ministry of Finance and the Federal Tax Authority publish the decisions, the list of Accredited Service Providers and any changes to the timeline.
Built for UAE businesses that invoice other businesses
- Traders and wholesalers
- Distributors
- Building materials and hardware
- Electronics and IT suppliers
- Free-zone companies
- Retailers with trade customers
Need help switching?
For eligible customers, our team can help you import products, customers and opening data so you can get started faster.
Talk to usOne system for invoices, VAT and stock, before and after go-live.
- Cloud-basedSign in from any browser. Nothing to install at the counter.
- Multi-userRoles and permissions for owners, managers and cashiers.
- Multi-location readyAdd outlets, registers and shifts as you grow.
- Connected accounting and inventoryOne record from the sale to the ledger.
- Built for growing SMBsStart on one plan and move up when you need more.
- 14-day free trialThe full product, with sample data. No credit card.
Common questions
Short, factual answers before you start.
When does e-invoicing become mandatory in the UAE?
Businesses with annual revenue of AED 50 million or more go live on 1 January 2027. Businesses below AED 50 million go live on 1 July 2027, and government entities on 1 October 2027. A voluntary pilot has been open since 1 July 2026.
What is the deadline to appoint an Accredited Service Provider?
For businesses with revenue of AED 50 million or more, 30 October 2026, after the Ministry of Finance extended it from 31 July 2026. For businesses below AED 50 million and for government entities, 31 March 2027.
What is an Accredited Service Provider (ASP)?
An ASP is a company accredited by the UAE to exchange e-invoices on the Peppol network and report tax data to the Federal Tax Authority. Every business in scope must appoint one.
Does UAE e-invoicing apply to retail sales to consumers?
No. Supplies to consumers who are not acting in the course of business (B2C) are outside the mandate. Invoices to businesses and government are in scope.
Is a PDF invoice still valid?
Not for transactions in scope. A UAE e-invoice is structured PINT-AE XML exchanged through Accredited Service Providers. PDFs, scans and emailed invoices do not count as e-invoices.
Will a UAE e-invoice carry a QR code?
No. UAE e-invoices are XML documents exchanged between providers, so they do not carry a QR code or barcode.
What are the penalties for missing the deadlines?
Under Cabinet Decision No. 106 of 2025, failing to appoint an ASP or to go live on time is AED 5,000 for each month, and late transmission is AED 100 for each invoice, up to AED 5,000 in a month.
How does PeppyBooks support UAE e-invoicing?
PeppyBooks is building its e-invoicing connection with an accredited service provider partner, so invoices you raise in PeppyBooks will reach the network without a second system. Talk to us about the timing for your phase.
Get ready for UAE e-invoicing with one connected system
Start free with sample data, or talk to us about your e-invoicing phase.