Guide

UAE e-invoicing: rules, format and rollout.

From 1 January 2027 businesses with revenue of AED 50 million or more must issue and receive structured e-invoices through an accredited service provider; all others from 1 July 2027. This guide explains what counts as an e-invoice, which format applies and what the dates mean for you.

Ministerial Decisions 243 & 244 of 2025
PINT AE
Peppol 5-corner
ASP
FTA

Basics

What is an e-invoice in the UAE?

Structured data, not an image

An e-invoice carries every invoice detail in a structured, machine-readable format so it can be processed and reported without retyping. A PDF or a scanned image on its own is not an e-invoice under the mandate.

PINT AE sets the model

The UAE adopted PINT AE, the national profile of Peppol's international invoice (PINT) on UBL 2.1. It defines the business terms (BT-1 … ) an invoice must contain, from the seller's TRN to the VAT category per line and the emirate of supply.

A 5-corner model

Seller (1) and buyer (5) do not connect directly. Each uses an Accredited Service Provider (2 and 4) on the Peppol network; both providers report the tax data to the FTA's central platform (3). Alya Books uses Taxilla as its ASP.

Issuing and receiving

The mandate covers both directions. From the go-live date you must be able to receive your suppliers' e-invoices through your ASP as well as issue your own, which is why Alya Books treats incoming invoices as a first-class feature.

How it flows

The 5-corner model in one picture.

Every UAE e-invoice travels from your service provider to your buyer's, and both report the tax data to the FTA.

CORNER 1

You, the seller

Create the invoice in Alya Books

CORNER 2

Your ASP

Taxilla, connected by Alya Books

CORNER 4

Buyer's ASP

Any accredited provider

CORNER 5

Your buyer

Receives the e-invoice

Tax data reported by corner 2

Tax data reported by corner 4

CORNER 3

Federal Tax Authority

Central data platform receives both reports

Format

PINT AE at a glance.

One format, several document types. Alya Books produces and validates all of them.

Tax invoice (380)

The standard B2B document with seller and buyer TRN, line VAT categories, allowances and charges, and totals in AED.

UBL 2.1
BT fields
AED totals

Credit and debit notes (381, 383)

Corrections reference the original invoice (BT-25). Issued invoices are locked; changes go through a note.

Reference to original
Negative amounts

Self-billed documents (389, 361)

The buyer issues the invoice on behalf of the seller under an agreement, common with commission and agency models.

Self-billing

Out-of-scope documents (480, 81)

Supplies outside the scope of UAE VAT still use the structured format so both parties and the FTA see them.

Out of scope

VAT categories

Standard 5 % (S), zero-rated (Z), exempt (E), reverse charge (AE) and out of scope (O), with an exemption reason code for every non-standard line.

S · Z · E · AE · O
Exemption reasons

Emirate of supply

The emirate of supply drives box 1 of the VAT 201 return. Alya Books records it per invoice and builds the worksheet from it.

VAT 201

Field by field: see the PINT AE business terms reference in the developer docs, or the in-app reference page.

Obligation

When does e-invoicing become mandatory?

The phases come from Ministerial Decisions 243 and 244 of 2025. Deadlines may be refined by the Ministry of Finance and the FTA; check the official sources for the latest position.

01 · 28 Sep 2025
Ministerial Decisions 243 and 244 of 2025
Framework, scope and phasing of the UAE e-invoicing system published.
- Legal basis
02 · 1 Jul 2026
Pilot phase opens
Voluntary adopters start exchanging PINT AE invoices through accredited service providers.
- Pilot
03 · 30 Oct 2026
ASP appointment deadline, Phase 1
Businesses with revenue of AED 50 million or more must appoint an Accredited Service Provider.
- Revenue ≥ AED 50M
04 · 1 Jan 2027
Phase 1 go-live
Issuing and receiving e-invoices becomes mandatory for businesses with revenue of AED 50 million or more.
- Mandatory · Phase 1
05 · 31 Mar 2027
ASP appointment deadline, all others
Every other business and government entity must have appointed an ASP.
- Phase 2 and 3
06 · 1 Jul 2027
Phase 2 go-live
All other businesses issue and receive e-invoices.
- Mandatory · All businesses
07 · 1 Oct 2027
Phase 3 go-live
Government entities join the system.
- Government

What this means: if your revenue is AED 50 million or more, appoint an ASP before 30 October 2026 and use the pilot to test issuing and receiving. Everyone else has until 31 March 2027 to appoint and 1 July 2027 to go live. Switching your invoicing now uses the transition rather than spending it.

Put it into practice