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The deadline, format, and obligation for every country with an active or upcoming e-invoicing mandate — in one place, updated as rules change. No sign-up.
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AE
Middle East · Peppol 5-corner / CTC
A five-corner Peppol model using the PINT AE profile, operating as a continuous-transaction-control programme.
Within 12 months
Applies to
B2B, B2G
January 1, 2027
Next phase deadline
Go-live 1 Jan 2027
Three questions. The fixed-establishment rule is where most foreign businesses get it wrong.
41
1
Is your business established in UAE (registered office, branch or fixed establishment)?
Next question
42
Verdict
81
82
2
How large is your UAE business?
83
84
Caution
UAE: likely outside the issuing mandate — watch e-reporting / cross-border
VAT registration or trading alone, without a fixed establishment, usually keeps you outside UAE's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.
Out of scope
Not in scope for UAE
With no establishment and no registration or trade in UAE, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into UAE.
In scope
In scope — UAE first wave (from 1 January 2027)
As a larger established business (turnover above AED 50M), your obligation begins 1 January 2027. Start platform selection and ERP mapping now.
In scope — UAE later phase (from 1 July 2027)
Your issuing obligation begins 1 July 2027, but receiving capability is needed earlier — don't wait for your own deadline to prepare.
Start over
A single date hides the rollout. Here's the full sequence.
30 October 2026
Large taxpayers appoint a provider
Businesses above AED 50M turnover must appoint an accredited service provider.
Future
1 January 2027
Go-live — large taxpayers
Mandatory e-invoicing begins for large taxpayers.
1 July 2027
Remaining taxpayers
Smaller businesses (<AED 50M) are brought into the mandate.
1 July 2026
Pilot phase opens
A voluntary pilot of the five-corner Peppol model begins.
Next
The standards, scope and dates that define the mandate – at a glance.
Transaction scope
Model
Peppol 5-corner / CTC
Formats
PINT AE (Peppol)
Region
Middle East
STATUS
Scope
A five-corner Peppol model using the PINT AE profile as a continuous-transaction-control programme. Pilot from mid-2026; large taxpayers live 1 Jan 2027.
Penalties under the e-invoicing legislation (Cabinet Decision 106 of 2025) to be detailed in implementing rules.
News, guides and rulings tagged for this country.
Warnungen
March 6, 2026
December 2, 2025
The complete VATabout deep-dive: legislation, platform selection, and reporting detail.
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