UAE E-Invoicing – General Questions

Answers to common questions about the UAE e-invoicing system, who it applies to, and its key dates. For a full explanation, refer to E-Invoicing in the UAE: A Complete Guide.

What is an e-invoice?

An e-invoice is an invoice created in a structured XML format (PINT AE) that computers can read directly. It is sent to your customer over the Peppol network through an Accredited Service Provider (ASP), and its data is reported to the Federal Tax Authority (FTA).

Is a PDF invoice sent by email considered an e-invoice?

No. A PDF, a scanned image or an invoice sent by email is not an e-invoice. You can still share a PDF copy with your customer, but the e-invoice itself must be transmitted through an accredited service provider.

Which transactions are covered?

E-invoicing applies to business-to-business (B2B) and business-to-government (B2G) transactions, including businesses that are not VAT registered and businesses in free zones. Sales to individual consumers (B2C) are excluded.

When does e-invoicing become mandatory?

• Annual revenue of AED 50 million or more: appoint an ASP by 30 October 2026; e-invoicing is mandatory from 1 January 2027.
• Other businesses: appoint an ASP by 31 March 2027; e-invoicing is mandatory from 1 July 2027.
• Government entities: mandatory from 1 October 2027.

I appointed my ASP. Do I have to start sending e-invoices right away?

No. Appointing an ASP and starting to send e-invoices are two separate deadlines. For example, businesses with revenue of AED 50 million or more had to appoint an ASP by 30 October 2026, but must start sending e-invoices from 1 January 2027. In Wafeq Accounting, you choose the date from which invoices are reported to the FTA.

Can I connect to the FTA directly without an ASP?

No. In the UAE, businesses must use an Accredited Service Provider. Wafeq is an accredited ASP and is listed in EmaraTax as Wafeq FZ LLC.

Is there a simplified invoice in the UAE like in Saudi Arabia?

No. The UAE mandate doesn’t cover sales to consumers, so there is no simplified invoice equivalent. Standard invoices and cash invoices issued to businesses follow the same e-invoicing requirements.

What is the penalty for not complying?

Not appointing a provider or not implementing e-invoicing on time can result in a penalty of AED 5,000 per month.