What is changing
From 2027 most business-to-business and business-to-government invoices in the UAE must be exchanged as structured data, not as PDFs or paper. The legal basis is Ministerial Decisions No. 243 and 244 of 2025, issued in September 2025. A PDF can still be sent as a readable copy, but it is not the legal invoice.
Who is in scope and when
| Group | Appoint an ASP by | Mandatory from |
|---|---|---|
| Revenue ≥ AED 50 million | 30 October 2026 | 1 January 2027 |
| Revenue < AED 50 million | Earlier than go-live (check MoF) | 1 July 2027 |
| Government entities | — | 1 October 2027 |
| Voluntary / pilot | — | From 1 July 2026 |
The appointment deadline for large businesses was extended from 31 July 2026 to 30 October 2026, and the Ministry described it as final.
How an e-invoice travels: the five-corner model
- Corner 1: the supplier creates the invoice in its system (for example One).
- Corner 2: the supplier’s accredited provider validates it and sends it over the Peppol network.
- Corner 3: the buyer’s accredited provider receives it.
- Corner 4: the buyer’s system receives the invoice data.
- Corner 5: tax data is reported to the Federal Tax Authority.
Because both sides use accredited providers, the buyer receives data it can post automatically, and the authority receives tax data without a separate upload.
PINT AE in one paragraph
PINT AE is the UAE specification of the Peppol International invoice model. It defines the fields an invoice must carry (seller and buyer identifiers, tax category per line, totals and so on) so that any accredited provider can validate and exchange it. Getting these fields right at the moment the invoice is created avoids rejections later.
What to do now
- Confirm your revenue band and deadline (use our deadline checker).
- Appoint an accredited service provider from the Ministry’s list in time.
- Clean customer master data: legal names, TRNs and addresses.
- Check that your invoicing system can produce PINT AE data and receive incoming e-invoices.
- Decide who fixes rejected invoices and how quickly.
How One fits
One is not an accredited provider. Its e-invoicing module (planned for release v0.5) validates PINT AE fields as you type, sends invoices through the provider you appoint and shows every invoice’s status. UAE tax codes are already live in One today.
Sources
- UAE Ministry of Finance: eInvoicing programme (June 2026)
- EY: Ministerial Decisions 243 and 244 of 2025
General information, not tax or legal advice. Confirm with the authority or your adviser before acting.