Type: Legislation
The UAE Ministry of Finance and Federal Tax Authority have unveiled plans to mandate e-invoicing from July 2026, initially targeting B2B and B2G transactions, with consumer transactions to follow. This initiative adopts a “Decentralised CTC and Exchange Model” (DCTCE), enabling direct exchange of e-invoices between vendors and customers without prior clearance. A five-corner model will facilitate this exchange, likely operating on a Peppol PINT basis with Accredited Service Providers (ASPs) responsible for invoice validation. The implementation timeline includes draft technical requirements in Autumn 2024, legislation in Spring 2025, and a phased rollout culminating in July 2026. This move aligns with a broader e-billing system initiative aimed at enhancing tax compliance and reducing evasion, building on legal recognition of e-invoices already established in the UAE since December 2021.
Effective date: July 2026
