The UAE is adopting a decentralised e-invoicing system built on the Peppol network using a "5-corner" model, in the PINT AE format, transmitted only through an Accredited Service Provider (ASP) accredited by the Ministry of Finance. A voluntary pilot begins 1 July 2026, the system becomes mandatory for large taxpayers (revenue ≥ AED 50M) from 1 January 2027, and then expands to other businesses through 2027.
Quick fact: UAE — Peppol / PINT AE via an ASP — pilot July 2026, large taxpayers (≥ AED 50M) mandatory January 2027. Dates are provisional; confirm at mof.gov.ae.
How the UAE model works
Unlike Saudi Arabia's centralised "clearance" model (the Fatoora platform), the UAE uses the decentralised 5-corner model over the Peppol network: Supplier → Supplier's ASP → Buyer's ASP → Buyer → data exchange with the tax authority. Invoices are in the PINT AE format and can only be sent via an Accredited Service Provider (ASP) accredited by the Ministry of Finance.
Timeline (provisional)
| Stage | Group | Date |
|---|---|---|
| Voluntary pilot | Selected taxpayers | 1 July 2026 |
| Appoint ASP | Large taxpayers (≥ AED 50M) | 30 October 2026 |
| Mandatory | Large taxpayers | 1 January 2027 |
| Appoint ASP | Other businesses & government | 31 March 2027 |
| Mandatory | Other businesses | 1 July 2027 |
| Mandatory | Government entities | 1 October 2027 |
Dates have shifted before and may change; always confirm the current schedule at the UAE Ministry of Finance (mof.gov.ae).
How to prepare
- Determine your group (large taxpayers ≥ AED 50M first).
- Appoint an Accredited Service Provider (ASP) from the Ministry of Finance list.
- Prepare your systems to issue invoices in PINT AE over Peppol.
- Test the exchange before your mandatory date.
KSA vs UAE: a fundamental difference
| KSA (ZATCA) | UAE (MoF) | |
|---|---|---|
| Model | Centralised — Fatoora (clearance/reporting) | Decentralised — Peppol 5-corner |
| Format | XML (UBL 2.1) | PINT AE (Peppol) |
| Intermediary | Direct with ZATCA | Via an Accredited Service Provider |
| VAT | 15% | 5% |
For the Saudi side, see the ZATCA Phase 2 guide.
Where does invoice extraction fit? In both countries, reading incoming supplier invoices remains a separate job — handle it with the Invoice Reader.
Sources: UAE Ministry of Finance (mof.gov.ae) · Accredited Service Provider guidance. Last updated 18 July 2026; dates are provisional — verify before planning.