UAE confirms phased e-invoicing mandate rollout

As already outlined in our previous blog post on the subject, the United Arab Emirates is taking a significant leap forward in its digital transformation journey, particularly within its tax administration, with the confirmation of a phased business-to-business (B2B) e-invoicing mandate.

Building on this, the UAE has now confirmed the phased timeline for this e-invoice mandate and has clearly stipulated the mandatory use of Accredited Service Providers (ASPs).

Mandatory use of Accredited Service Providers (ASPs)

All in-scope businesses, as outlined below, must use an Accredited Service Provider (ASP), a third-party entity licensed and approved by the Ministry of Finance and the FTA, to manage the e-invoice exchange. The Ministry of Finance has published a document titled List and Contact Details of the Ministry of Finance Pre-Approved e-Invoicing Service Providers, which offers guidance on choosing an ASP that can provide a compliant e-invoicing solution, including an e-archive solution for securely storing e-invoices within the UAE, in line with the Tax Procedures Law.

Additionally, the UAE’s framework is notably based on the Peppol PINT standard, promoting a decentralised Continuous Transaction Control (CTC) model.

Phased e-invoicing implementation timeline

The confirmed timeline below outlines the critical dates for both the appointment of an Accredited Service Provider and the mandatory implementation of e-invoicing for various business categories:

*Accredited Service Provider (ASP)

These developments underscore the UAE's commitment to a modern, transparent, and efficient tax environment, aligning with global best practices and paving the way for a more digitally integrated economy.

E-invoicing momentum across the Gulf Cooperation Council (GCC)

But the UAE is not alone in its pursuit of digital tax transformation; the broader GCC region (countries like Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, and the United Arab Emirates) is also witnessing significant advancements in e-invoicing.

Saudi Arabia, for instance, has been a frontrunner in this digital shift, with its own comprehensive e-invoicing framework already in motion. For more details on Saudi Arabia's progress, you can refer to our blog post: Saudi Arabia’s Latest Electronic Invoicing Announcement.

Another important point to note about the region is the latest update coming from Oman. After several delays, the project is now officially back on track under the supervision of the Oman Tax Authority (OTA). Similar to the UAE, Oman is also implementing a 5-corner model, where only OTA-Accredited Service Providers (ASPs) are permitted to operate. The mandatory use of e-invoicing for the top 100 largest taxpayers will begin with a pilot programme starting in August 2026. Other large taxpayers are expected to follow from February 2027.

Beyond the pioneering efforts in the UAE, Saudi Arabia, and Oman, countries like Bahrain are also taking initial steps towards implementing e-invoicing, with Kuwait and Qatar potentially exploring similar initiatives in conjunction with VAT implementation. For a more in-depth look at the regional landscape and the varying approaches to e-invoicing across the GCC, you can refer to our previous article: E-invoicing in the GCC: A region in digital transformation.

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