The UAE is moving from PDF and paper invoices to a national e-invoicing system. Under Ministerial Decisions No. 243 and 244 of 2025, invoices between businesses (B2B) and with government entities (B2G) must be issued as structured electronic files and exchanged through a Ministry of Finance accredited service provider (ASP).

What exactly changes?

• A PDF emailed to a customer will no longer be a valid tax invoice for in-scope transactions.
• Invoices must follow the UAE data standard (Peppol PINT AE), in a machine-readable format such as XML.
• Your ASP sends the invoice to the buyer’s ASP over the Peppol network and reports the invoice data to the FTA.
• Credit notes are issued electronically too.

Why the UAE is doing this

Real-time invoice data helps the FTA reduce VAT errors and fraud, speeds up refunds and audits, and moves businesses away from manual processes.

The five-corner model in simple words

1. The seller creates the invoice in its accounting system.
2. The seller’s ASP validates it and sends it.
3. The buyer’s ASP receives it.
4. The buyer imports it into its system.
5. Invoice data is reported to the FTA.

What you should do now

Find out your deadline, review your invoice data and start talking to accredited providers. Large businesses are already on a short timeline.

Read the full guide: UAE e-invoicing: rules, deadlines and requirements.

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General information only, not advice for your specific situation.