Essential Information for Businesses Executive Summary

The United Arab Emirates is implementing a mandatory Electronic Invoicing (eInvoicing) system as part of a broader digital transformation initiative. This comprehensive guide outlines the regulatory framework, compliance requirements, implementation timelines, and strategic actions your organization must take to ensure seamless transition to the eInvoicing ecosystem.

Key Highlights:

Mandatory Start Dates: July 2026 (voluntary pilot) → October 2027 (full compliance deadline)

Scope: All VAT-registered entities engaged in B2B and B2G transactions Technology: Peppol Network with Accredited Service Providers (ASPs) Penalties: Up to AED 5,000 monthly for non-compliance

Compliance Phase: Based on annual turnover and entity classification

1. Understanding eInvoicing: Definitions and Framework
   

   1. What is eInvoicing?

Electronic Invoicing (eInvoicing) is the issuance, transmission, and reception of invoice documents in a structured electronic format that enables automatic and electronic processing by machines without human intervention.

NOT Considered eInvoices:

PDF or Word format invoices

Scanned or OCR’d paper documents Images (JPG, TIFF) of invoices

HTML invoices on webpages or in emails Faxed documents

Mandatory Format Standards:

Machine-readable formats only (XML, JSON)

UBL (Universal Business Language) or PINT AE specifications Digitally signed by Accredited Service Providers

2. The UAE Model: Decentralized Continuous Transaction Control and Exchange (DCTCE)

The UAE has adopted the 5-Corner Model, leveraging the Peppol Interoperability Framework:

Corner 1 – Supplier: Issues invoice data through Accredited Service Provider

Corner 2 – Sending ASP: Validates and transmits to receiving ASP via Peppol Network Corner 3 – Peppol Network: Secure transmission infrastructure

Corner 4 – Receiving ASP: Validates and delivers to buyer’s business system Corner 5 – Central Data Platform & FTA: Collects, processes, and stores tax data

3. Key Components of eInvoicing Architecture

Accredited Service Providers (ASPs):

  Mandatory intermediaries for all invoice transmission

Responsible for validation, encryption, and compliance reporting Must maintain ISO/IEC 27001 certi cation

Required to provide 100 free eInvoices annually per customer Central Data Platform:

Operated by the Federal Tax Authority (FTA) Collects and stores all eInvoice data

Enables real-time tax compliance monitoring Maintains audit trails and transaction records

Peppol Interoperability Framework:

International standard ensuring cross-border compatibility Developed by OpenPeppol (non-pro t association)

Ensures end-to-end interoperability and security

2. Regulatory Framework and Legal Requirements
   

   1. Primary Legislation

The UAE eInvoicing system is governed by: Ministerial Decision No. 64 of 2025

Eligibility criteria and accreditation procedures for Service Providers Pre-approval and accreditation processes

Ongoing evaluation and termination conditions Ministerial Decision No. 243 of 2025

  Implementation procedures for the Electronic Invoicing System

Technical speci cations and compliance requirements Reporting obligations to the Federal Tax Authority

Cabinet Decision No. 106 of 2025

Administrative penalties for violations

  Enforcement mechanisms and remedies

Federal Decree-Law No. 28 of 2022 (Tax Procedures Law)

Foundational tax framework incorporating eInvoicing requirements Federal Decree-Law No. 8 of 2017 (VAT Law)

VAT-speci c invoicing requirements and compliance obligations

2. Scope of Applicability

Mandatory Entities:

All VAT-registered businesses with turnover exceeding speci ed thresholds Large enterprises: Immediate compliance (Phase 1 – July 2026)

Medium enterprises: Phased compliance (Phase 2 – October 2027) Small enterprises: Phased compliance (Phase 3 – TBD)

All B2B and B2G transactions Optional Entities:

Businesses issuing eInvoices voluntarily Entities below VAT registration threshold B2C transactions (not yet mandatory)

3. Legal Obligations

For Issuers:

Issue all invoices and credit notes in structured eInvoice format Transmit through appointed Accredited Service Provider

Maintain data accuracy and completeness Report tax data to the Federal Tax Authority

Notify ASP of system failures within prescribed timeline For Recipients:

Receive and accept eInvoices through designated ASP Process and store eInvoices securely

Maintain audit trails and transaction records Notify ASP of system failures

For Accredited Service Providers:

Validate invoice data compliance Maintain ISO/IEC 27001 certi cation

Provide 100 free eInvoices annually per customer Report tax data to FTA

Maintain business continuity (ISO 22301)

Comply with multi-factor authentication and encryption standards

3. Mandatory Data Elements in eInvoices
   

   1. Invoice Header Information

2. Supplier and Buyer Information

Table 1: Supplier and Buyer Information Requirements

3. Line Item Details

For each product/service line:

• Description of goods or services (detailed and specification)
• Quantity and unit of measure
• Unit price (net of VAT)
• Total amount before tax
• VAT rate applicable (Standard 5%, Zero, Exempt)
• VAT amount per line item
• Discounts or adjustments (with reasons)
• Allowances or charges

4. Financial Totals
   

   • Total taxable amount (sum of line items)
   • Total VAT amount (5% of taxable, if applicable)
   • Gross invoice total (inclusive of VAT)
   • Amount paid (if partial)
   • Outstanding balance

5. Digital Authentication
   

   • ASP digital signature
   • Validation timestamp
   • System acknowledgment ID
   • QR code or hash for authenticity veri cation
   • Reference to previous invoice (for credit/debit notes)
   • Transmission acknowledgment from receiving system

6. Tax Data Fields

Tax Data includes information required for compliance and reporting:

• Tax registration numbers (Supplier and Buyer TRNs)
• Transaction details (date, amount, nature of supply)
• Tax amounts payable by transaction type
• Supply classi cation codes
• Exemption or zero-rate justi cations

4. Compliance Timeline and Implementation Phases
   

   1. High-Level Implementation Schedule

Table 2: UAE eInvoicing Implementation Timeline

2. Phase Breakdown by Business Category

Phase 1 (October 2026):

Large enterprises with annual turnover exceeding AED 10 million High-volume VAT lers

Government and semi-government entities Critical service providers

Phase 2 (January 2027):

Medium-sized enterprises (Annual turnover AED 5M – AED 10M) Regular B2B and B2G traders

Professional service rms Phase 3 (October 2027):

Small enterprises and microenterprises All remaining VAT-registered businesses Voluntary registrants

3. Critical Deadlines for Action

5. Accredited Service Provider (ASP) Selection and Management
   

   1. Role and Responsibilities of ASPs

An Accredited Service Provider is a mandatory intermediary authorized by OpenPeppol and accredited by the Ministry of Finance to:

1. Validate eInvoice data compliance with PINT AE and PASR speci cations
2. Digitally sign invoices using encrypted Public Key Infrastructure certi cates
3. Transmit eInvoices securely over the Peppol Network
4. Receive eInvoices from buyer’s ASP and validate authenticity
5. Deliver validated eInvoices to buyer’s business system in requested format
6. Report tax data to the Federal Tax Authority
7. Maintain encrypted storage and audit trails
8. Provide 24/7 technical support and system availability
9. Ensure business continuity during system failures
10. Notify issuers/recipients of system failures
11. ASP Eligibility and Accreditation Requirements

Company Registration:

UAE-incorporated or foreign entity licensed to operate in UAE Minimum paid-up capital: AED 50,000

  Valid trade license and commercial registration

Audited nancial statements (most recent scal year) Technical Compliance:

Active Peppol-certi ed status

Minimum 2 years experience operating eInvoicing systems ISO 22301 Business Continuity certi cation

  ISO/IEC 27001 Information Security certi cation

Production Public Key Infrastructure certi cate from OpenPeppol Information Security Requirements:

  Multi-factor authentication for user access

  End-to-end encryption (data in transit and at rest)

Regular security monitoring and vulnerability assessments Compliance with UAE national cloud security policy

Critical information infrastructure protection measures Data residency in UAE

Insurance and Financial:

Professional Indemnity Insurance: Minimum AED 2,500,000 coverage Crime Insurance: Minimum AED 5,000,000 coverage

Cyber Fraud Insurance: Minimum AED 5,000,000 coverage Valid corporate tax and VAT registration

Service Commitments:

Provide minimum 100 free eInvoice exchanges annually per customer Maintain strict con dentiality of tax and business data

Comply with all Ministry-prescribed requirements

Not be subject to liquidation, bankruptcy, or criminal proceedings

3. Selecting Your ASP: Key Considerations
4. Peppol Certi cation Status

Verify OpenPeppol accreditation and current standing Con rm production certi cate validity

  Check conformance test results

2. Technical Capability

System uptime and reliability (target: 99.9%+)

Integration capability with your ERP/accounting software Reporting and analytics dashboards

  API documentation and developer support

3. Security and Compliance

ISO/IEC 27001 and ISO 22301 certi cations Data center location and redundancy

  Disaster recovery procedures

Audit and compliance reporting tools

4. Service Quality

Customer support availability (24/7 recommended) Response time SLAs

  Training and onboarding support

Data migration services from current system Cost structure and pricing transparency

5. Market Reputation

Customer reviews and case studies Years of eInvoicing operation

Bank and nancial references

Industry recognition and awards Customer retention rates

6. Contractual Terms

Service Level Agreement (SLA) speci cs Data ownership and con dentiality clauses Termination conditions and notice periods

Liability limitations and insurance provisions Free eInvoice allocation clarity

6. Implementation Roadmap for Your Organization
   

   1. Phase 1: Assessment and Planning (Now – Q1 2026)

Step 1: Eligibility Assessment

• Determine mandatory vs. optional compliance status
• Identify your phase deadline (Phase 1, 2, or 3)
• Calculate current invoicing volume and forecast
• Review current ERP and accounting system capabilities
• Assess sta skills and training requirements

Step 2: Process Audit

• Document current invoice creation and delivery processes
• Map data  ows from source systems to recipients
• Identify system touchpoints requiring modi cation
• Audit data quality and completeness
• List exceptions and special invoicing procedures

Step 3: Resource Planning

• Budget allocation for ASP fees and system upgrades
• Identify key stakeholders and project team
• Schedule internal meetings and training sessions
• Allocate IT resources for integration projects
• De ne governance and approval work ows

2. Phase 2: ASP Selection and Onboarding (Q1-Q2 2026)

Step 1: ASP Evaluation

Request Proposals (RFP) from 3-5 pre-approved ASPs

Evaluate against checklist criteria (security, cost, capability) Conduct reference checks with existing customers

  Negotiate service terms and pricing

Verify insurance and compliance certi cations Step 2: Contract Negotiation and Signing

  Clarify SLA terms and performance metrics

  De ne free eInvoice allocation and overage costs

Establish data ownership and con dentiality terms Include termination and exit provisions

Execute formal service agreement Step 3: Technical Onboarding

Provision access to ASP portal and API endpoints Provide necessary business and tax information Register with FTA through ASP portal

Obtain Peppol participant ID

Complete KYC and veri cation procedures

3. Phase 3: System Integration and Testing (Q2-Q3 2026)

Step 1: Data Mapping and Integration Design

Map current data elds to PINT AE standards Design system integration architecture

Con gure ERP/accounting software for eInvoicing export Set up test environment with ASP

Document integration speci cations and work ows Step 2: Parallel Testing Environment

Generate sample eInvoices in test environment Validate data accuracy and completeness

  Test transmission and receipt processes

Verify encryption, signing, and authentication Check FTA tax data reporting functionality

Step 3: End-to-End Testing

• Test invoice generation from your ERP
• Test transmission through ASP to Peppol Network
• Test receipt of incoming eInvoices
• Validate digital signatures and timestamps
• Test credit note and debit note work ows
• Verify system failure noti cation procedures
• Con rm audit trail and record retention

4. Phase 4: Sta Training and Change Management (Q3 2026)

Training Programs:

1. Finance and Accounting Teams
   

   • eInvoicing compliance requirements
   • Data entry and validation procedures
   • Exception handling and error resolution
   • Reporting and audit requirements

2. IT and System Administration
   

   • System maintenance and troubleshooting
   • API integration and connectivity
   • Security protocols and password management
   • Backup and disaster recovery procedures

3. Procurement and Supply Chain
   

   • Receiving and validating incoming eInvoices
   • Integration with purchase-to-pay processes
   • Three-way matching procedures
   • Exception management

4. Management and Leadership
   

   • Compliance obligations and penalties
   • Operational impacts and process changes
   • Cost implications and budget tracking
   • FTA reporting and audit readiness

Change Management:

Establish clear communication plan Address employee concerns and resistance Provide ongoing support and guidance Monitor adoption and identify issues

5. Phase 5: Go-Live and Production Deployment (Q4 2026 onward)

Pre-Go-Live Checklist:

• Complete all testing successfully
• Train all relevant sta 
• Finalize ASP service agreement
• Establish communication with key trading partners
• Set up performance monitoring
• Prepare incident response procedures
• Ensure backup and disaster recovery readiness
• Coordinate with FTA on cutover timing

Go-Live Steps:

Activate production environment with ASP Begin generating eInvoices for all transactions Monitor system performance and error rates Provide real-time support for issues

Track and resolve exceptions

Con rm successful FTA data transmission Document lessons learned

6. Phase 6: Ongoing Management and Optimization (2027+)

Monitoring and Compliance:

Monitor system performance and SLA compliance Track eInvoicing volume and costs

Maintain security certi cations and updates Stay informed on FTA guidance and updates Conduct periodic compliance audits

Review and optimize process e ciency Continuous Improvement:

Gather feedback from users and stakeholders Identify automation and e ciency opportunities Optimize data quality and error reduction Enhance reporting capabilities

Prepare for scope expansions (e.g., B2C)

7. Data Quality and Compliance Best Practices
   

   1. Master Data Management

Customer Data Integrity:

Table 3: Customer Master Data Validation Supplier Data Requirements:

• Accurate tax registration numbers (TRN)
• Complete legal business names (no abbreviations)
• Current address and contact information
• Classi cation of supplies (standard, zero, exempt)
• Tax compliance status veri cation

2. Invoice Data Validation

Automated Validation Controls:

1. Completeness Check: All mandatory  elds populated
2. Format Validation: Data in correct structure and format
3. Numeric Validation: Calculations and totals accurate
4. Business Rules: Invoice complies with VAT and tax rules
5. Master Data Matching: Customer and product data reconciled
6. Duplicate Detection: No duplicate invoice numbers or dates
7. Tax Calculation: VAT correctly computed per supply type
8. Signature Veri cation: Digital signature validation
9. Common Errors and Prevention

Table 4: Common eInvoicing Errors and Prevention

4. Audit Trail and Record Retention

Requirements:

• Maintain complete audit trail of all eInvoice transactions
• Store all metadata (timestamps, signatures, approvals)
• Preserve original and amended versions
• Keep encryption keys secure and backed up
• Retain records for minimum 5 years (per UAE tax law)
• Enable reconstruction of any transaction history
• Provide audit-ready reports to authorities

Storage Best Practices:

Use encrypted, redundant cloud storage with ASP Maintain local backup copies in secure locations Implement version control for all invoices Document any system corrections or amendments Maintain chain of custody for sensitive data

8. Financial and Operational Impact Analysis
   

   1. Cost Implications

One-Time Implementation Costs:

Ongoing Annual Costs:

Table 5: Estimated Annual eInvoicing Operating Costs

2. Operational Bene ts

Efficiency Gains:

• Reduction in manual invoice processing: 40-60% time savings
• Faster invoice delivery to customers: Same-day vs. 2-3 days
• Reduced payment processing cycle: 30-50% faster collections
• Automated invoice validation: 85-95% reduction in errors
• Lower printing and mailing costs: Complete elimination
• Improved cash ow: Earlier payment receipts

Compliance and Risk Reduction:

• Real-time FTA compliance monitoring
• Reduced audit risk through automated controls
• Better data accuracy and audit trails
• Enhanced fraud prevention through digital signatures
• Improved supply chain visibility and traceability
• Automated exception identi cation and resolution

Strategic Advantages:

• Enhanced data analytics and business intelligence
• Improved customer relationships through faster service
• Competitive advantage in large enterprise tenders
• Better integration with digital ecosystems
• Foundation for future digital innovations (e.g., automated invoice approvals, AI- driven insights)

3. Return on Investment (ROI) Analysis

Break-Even Calculation (Example):

For a business issuing 10,000 invoices monthly:

One-time implementation cost: AED 120,000 Monthly operational cost: AED 5,000

Annual savings (e ciency + fraud reduction): AED 150,000 Break-even period: ~10-11 months

Long-term bene ts typically exceed costs within the rst year for businesses issuing 5,000+ monthly invoices.

9. Compliance Obligations and Penalties
   

   1. Administrative Penalties for Non-Compliance

The Cabinet Decision No. 106 of 2025 establishes the following penalties:

Table 6: Administrative Penalties for eInvoicing Violations

2. Risk Mitigation Strategies
3. Proactive Compliance:

Complete implementation before your phase deadline Maintain regular communication with ASP

Monitor system performance continuously Document all compliance actions

2. Exception Management:

Establish procedures for system failure noti cation Maintain escalation contacts with ASP

Keep evidence of good-faith compliance e orts Document any force majeure circumstances

3. Documentation:

  Maintain audit trails of all transactions

  Preserve evidence of testing and validation

  Keep ASP communications and SLA documentation Document sta training and competence

4. Regular Reviews:

Monthly compliance monitoring Quarterly internal audits

Annual system e ectiveness assessment Ongoing sta training and awareness

3. Dispute Resolution and Objection Procedures

For penalties or termination decisions:

1. Submit objection within 40 business days of penalty notice
2. State grounds for objection with supporting documentation
3. Submit in prescribed Ministry format
4. Ministry reviews and issues decision within 30 business days
5. If rejected, may pursue further administrative or judicial remedies

10. Transition Strategies and Best Practices
    

    1. Parallel Run Strategy

Recommended Approach for Large Organizations:

• 3-4 months before go-live: Begin generating eInvoices alongside traditional invoices
• Send customers both formats (eInvoice + PDF) for validation
• Identify and resolve mapping errors and missing data  elds
• Test all work ows and exception handling
• Gain user con dence and familiarity with new processes
• Conduct nal validation before full cutover

2. Risk Management Framework

Identify Key Risks:

Table 7: Risk Management Matrix

3. Stakeholder Communication Plan

Internal Stakeholders:

Finance and Accounting teams IT and Systems administration Procurement and Supply Chain Sales and Customer Service

Executive Management External Stakeholders:

Trading partners and customers Suppliers and vendors

Accredited Service Provider Federal Tax Authority

Industry associations Communication Strategy:

Monthly updates on implementation progress Quarterly training and awareness sessions Incident and issue escalation procedures Feedback channels and suggestion mechanisms Post-implementation review and learning sessions

11. Regional and Global Context
    

    1. UAE’s Position in Global eInvoicing Adoption

The UAE eInvoicing implementation aligns with worldwide digital transformation initiatives:

Similar Implementations Globally:

European Union: eInvoicing mandatory since 2024 (X-Invoice) Saudi Arabia: Fatoora mandate since 2021

Mexico: eInvoicing (CFDI) mandatory since 2008 Indonesia: e-Faktur mandated across regions

  Singapore: PEPPOL adoption ongoing

South Korea: eInvoicing standards established UAE Advantages:

Leverages proven Peppol international framework Aligned with global best practices and standards Facilitates cross-border B2B transactions

Positions UAE as regional digital leader

Enhances competitiveness and ease of doing business

2. International Best Practices

Security Standards:

  ISO/IEC 27001 (Information Security Management) ISO 22301 (Business Continuity Management)

PKI (Public Key Infrastructure) encryption standards NIST Cybersecurity Framework principles

Interoperability Standards:

  Peppol (Pan-European Public Procurement Online) UBL (Universal Business Language)

Cross-border invoice recognition agreements Real-time transaction monitoring

Data Protection:

GDPR principles (data minimization, security, transparency) UAE Personal Data Protection Law compliance

Con dentiality agreements and obligations Secure data residency requirements

12. FAQ and Common Questions
    

    1. Frequently Asked Questions

Q1: Do I need to appoint an Accredited Service Provider immediately?

A: No, but you should begin evaluation in Q1 2026 for selection by Q2 2026 to meet Phase deadline. Early selection provides time for testing and training.

Q2: What happens if my ASP experiences system failure?

A: You must notify the ASP immediately. ASP must notify FTA within prescribed timeline. You are not penalized for failures beyond your control if documented properly. Maintain backup procedures and alternative communication channels.

Q3: Can I use my current invoicing system?

A: Not directly. Your current system must be upgraded or integrated with eInvoicing- compliant software. Most modern ERPs o er eInvoicing modules. Consult your vendor on upgrade availability and costs.

Q4: What if my customer refuses to receive eInvoices?

A: eInvoicing is mandatory for B2B and B2G transactions. Customers must accept eInvoices transmitted through their selected ASP. You cannot revert to paper or PDF.

Q5: How do I handle international transactions?

A: The Peppol Framework enables cross-border eInvoicing. Ensure your ASP supports Peppol international capabilities. Tax treatment (supply classi cation) follows UAE VAT rules.

Q6: What records must I retain?

A: Maintain all eInvoices, supporting documents, audit trails, and system records for minimum 5 years. Store securely with encryption and regular backups.

Q7: How are credit notes and debit notes handled?

A: Must be issued in eInvoice format with cross-references to original invoices. Follow same transmission and validation procedures as regular invoices.

Q8: What about small businesses under VAT registration threshold?

A: eInvoicing is mandatory only for VAT-registered businesses. Unregistered businesses may adopt voluntarily or wait for potential future expansion to B2C transactions.

Q9: Can I change ASPs after implementation?

A: Yes, but you need to manage transition carefully. Coordinate with new ASP to transfer invoice records and ensure continuous compliance. Plan migration during low-volume period if possible.

Q10: What training will I need to provide?

A: Comprehensive training for  nance, IT, procurement, and management teams. Budget 2- 4 hours per employee depending on role. ASP typically provides platform training; you manage process and compliance training.

13. Resources and Support
    

    1. Official Government Resources

Ministry of Finance:

O cial eInvoicing Portal: www.mof.gov.ae

Ministerial Decisions and Regulations published FAQs and guidance documents

Service Provider directory and accreditation status Federal Tax Authority (FTA):

Tax compliance guidance and circulars eInvoicing technical speci cations

Data Dictionary and PASR requirements   Complaint and enforcement procedures

OpenPeppol:

International standards and speci cations Conformance testing and certi cation Service Provider directory

Technical documentation and implementation guides

2. Professional Advisory Services

Recommended Professional Support:

Big Four Audit and Consulting Firms (PwC, EY, KPMG, Deloitte) Specialized eInvoicing consultants

Enterprise Resource Planning (ERP) vendors Information Security and Compliance specialists Legal and Tax advisory rms

3. Industry Associations and Forums

UAE Ministry of Finance eInvoicing Committee UAE Peppol Authority Committee

Chamber of Commerce and Industry Industry-speci c working groups

Professional accounting and auditing organizations

Conclusion

The implementation of Electronic Invoicing in the UAE represents a transformative shift toward a digital, transparent, and e cient tax ecosystem. While the transition requires signi cant investment in systems, processes, and people, the long-term bene ts— operational e ciency, compliance certainty, fraud reduction, and competitive advantage

—far outweigh the initial costs. Success depends on:

1. Early Planning – Assess applicability and begin preparation now
2. Careful ASP Selection – Choose partner aligned with your needs and risk pro  le
3. Thorough Testing – Validate systems before production deployment
4. Sta  Engagement – Train and support teams through change process
5. Ongoing Compliance – Monitor and maintain compliance post-implementation

Organizations that proactively embrace eInvoicing will position themselves as leaders in digital transformation, while those delaying face increasing penalties and operational disruption.

The time to act is now. Partner with your Accredited Service Provider and nance advisory team to ensure smooth, compliant implementation.

References

1. Ministerial Decision No. 64 of 2025: On the eligibility criteria and Accreditation procedure for Service Providers under the Electronic Invoicing System. Ministry of Finance, UAE. https://mof.gov.ae
2. Ministerial Decision No. 243 of 2025: On the Implementation of the Electronic Invoicing System. Ministry of Finance, UAE. https://mof.gov.ae
3. Cabinet Decision No. 106 of 2025: On the Violations and Administrative Penalties Resulting from Violation of the Legislation Regulating the Electronic Invoicing System.

Council of Ministers, UAE. https://mof.gov.ae

4. ClearTax UAE. (2025). E-Invoicing in UAE: Key Requirements, Implementation and Compliance Steps. Retrieved from https://www.cleartax.com/ae/e-invoicing-uae
5. Grant Thornton Middle East. (2025). E-invoicing in the UAE: Legal foundations, phased rollout, and strategic implications. Retrieved from https://www.grantthornton.ae
6. PwC Middle East. (2025). UAE eInvoicing Update: Ministerial Decision No. 64 of 2025.

Retrieved from https://www.pwc.com/m1

7. Deloitte Middle East. (2025). Release of UAE E-Invoicing Legislation. Retrieved from https://www.deloitte.com/middle-east
8. SAIF Audit. (2025). E-Invoicing UAE: Compliance Guide & Best Software. Retrieved from https://www.saifaudit.com
9. Federal Tax Authority, UAE. (2025). Electronic Invoicing System Guidance and Procedures. Retrieved from https://www.fta.gov.ae
10. OpenPeppol. (2025). Peppol Interoperability Framework and Technical Speci cations. Retrieved from https://www.openpeppol.org

Document Information:

Prepared by: Singiri Auditing & Compliance Date: December 2025

Version: 1.0

  Classi cation: Professional Advisory Document

Disclaimer: This document is for informational purposes. It re ects current UAE regulations as of December 2025. Consult with quali ed professionals for speci c advice. Laws may change; refer to o  cial government sources for latest updates.

© 2025 Singiri Auditing & Compliance. All rights reserved.