UAE eInvoicing Programme
2024
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eInvoicing Introduction
• Electronic invoicing (eInvoicing) is the exchange of the invoice documents between a supplier and a buyer in an
integrated electronic format
• An eInvoice is an invoice that has been issued, transmitted and received in a structured data format which allows
for its automatic and electronic processing
• eInvoices are Not:
Unstructured invoice data issued in PDF or Word formats
Images of invoices such as JPG or TIFF
Unstructured HTML invoices on a web page or in an email
OCR (Scanned paper invoices)
Paper invoices sent, like images, via fax machines
• The use of eInvoices requires two key functions:
The eInvoice needs to be created with the correct structure
The eInvoice needs to be transferred from the seller’s system to the buyer’s system
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eInvoicing Worldwide
• 2023 total invoice volume ~ 550
billion
• Digital proportion ~ 108 billion
• Current annual growth rate
around 20%
Leaders
Average
Developing
Laggards
Source: Billentis, 2023 3
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UAE eInvoicing Background
• UAE eInvoicing Objectives are:
To be a key enabler of a modern digital and paperless economy while maximizing UAE Federal Government Revenue Collection
Reducing tax gaps and evasion
Creating a balanced playing field for all businesses and thereby enhancing the ease of doing business
Effectiveness: Taxpayer* Experience:
Increased transparency and improved Enhanced taxpayer and user
audits / cultivating compliance experience
Digitization: Efficiency:
Reduce human intervention and Optimizing cost and core operations,
making the UAE and its fiscal eco- whilst reducing processing times,
system digitally enabled encouraging less paper wastage and
meeting sustainability objectives
Economic Contribution: Compliance:
Contributing to the growth and Reduce the tax gap;
competitiveness of the economy maximize compliance; and
and utilizing big data tackle the shadow economy
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Taxpayer*: Taxpayers in the context of this document Strictly
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Confidential
refer to those who have an obligation to issue eInvoices
The UAE eInvoicing Model: Decentralized Continuous
Transaction Control and Exchange (DCTCE) / 5 corner
eInvoicing users Ministry of Finance and
Accredited Service Providers (SP)
Suppli
Federal Tax Authority
er
Corner 1 Corner 2 Corner 5
INVOICE
Send Validate and Collect and store
DATA
The supplier enters invoice transmit UAE Accredited
Only UAE Accredited SPs can
data into their business The sending SP validates the send an extract of relevant
SPs only
software and initiates the invoice data to check defined data contained in the invoice
invoicing process via their standards are met and to a central data platform
OpenPeppol Accredited transmits the invoice data to operated by the Federal Tax
Service Provider (SP) the buyer SP. Invoices can be Authority
issued direct B2B
Confirm ID Send securely
The sending SP checks The invoice data is
the details of the transmitted securely by
customer via the the sending SP to the
OpenPeppol directory receiving SP over the
facility prior to data being OpenPeppol network
Buyer transmitted
Corner 4 Corner 3
Receive Collect and deliver
The business software of the The receiving SP sends the
customer is populated with the invoice data to the business
invoice data received from software of the customer in the
their SP format of their choice
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The UAE eInvoicing framework
UAE has selected the Usage of Peppol Peppol International B2B and B2G Set up of the UAE
Decentralized network to leverage (PINT) as UAE Data mandatory Peppol Authority
Continuous Transaction for invoice exchange Dictionary Committee
Control and Exchange and interoperability
(DCTCE) / 5 corner
model
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Impact on Taxpayers: Actions to be performed
Choose Certified
Selected Service
Service Provider
Provider with a Utilize eInvoicing for
and Sign
Taxpayer conducts business processes
Contract
testing for eInvoice 06 optimization and
(Commercial
04 creation, validation, lower cost of invoice
Impact) Selected
and submission Selected Service production
Service
Provider with a Provider automatically
Understand 02
Taxpayer exchanges eInvoices
eInvoicing
implements 05 between Supplier and
Process and Data
eInvoicing Buyer and reports tax
Requirements
data to the FTA
01 03
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High-Level Timelines
• Development of the SPs
Accreditation Requirements
and Procedures Phase 1
• Development of the UAE eInvoicing Go-Live for
Data Dictionary Legislation Reporting
Q4 ‘24 Q2 ‘25 Jul ‘26
2024 Working Groups 2025 2026
Inputs
Inputs
Service Providers
Taxpayers
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Thank You
www.mof.gov.ae
@MOFUAE
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