The UAE Ministry of Finance has published three documents providing the first comprehensive operational guidance for the country’s Electronic Invoicing System. Released on 23 February 2026, these publications build on the regulatory framework established by Ministerial Decisions No. 243 and 244 of 2025 and give businesses the practical detail needed to prepare for compliance.
What Was Published
Electronic Invoicing Guidelines provides end-to-end guidance on the UAE’s e-invoicing system. The document covers the scope of the mandate and its exclusions, the 5-corner Peppol-based exchange model, invoice categories and tax codes, special scenarios such as Free Zones, exports, and self-billing, the phased implementation timeline, data storage and archival requirements, readiness steps for onboarding with an Accredited Service Provider (ASP), and the applicable penalties regime. It also addresses specific situations including VAT group treatment, non-UAE established persons, and the handling of provisional invoices, advance payments, and multi-currency transactions.
Electronic Invoice Mandatory Fields specifies the data fields that must be included in each e-invoice. The document distinguishes between the requirements for electronic Tax Invoices and commercial Electronic Invoices, and covers invoice-level details, seller and buyer identification, document totals, tax breakdown, and line-item fields. It is intended to be used alongside the Peppol PINT-AE billing specifications.
Considerations for Selecting an Accredited Service Provider (ASP) offers a structured set of evaluation criteria for businesses choosing an ASP. It covers areas such as company background and Peppol experience, product capabilities and integration options, compliance certifications and data security, customer support and SLA commitments, and pricing structure.
Why It Matters
Until now, the UAE’s e-invoicing requirements were defined primarily through Ministerial Decisions, which established the legal framework and timelines but left certain operational details open. These publications fill that gap by addressing how the system will work in practice: from the technical format of invoices and the data businesses need to capture, to the steps required for onboarding and the responsibilities of each party in the exchange process.
What’s Next
With the pilot programme opening on 1 July 2026 and the first mandatory go-live for large businesses (annual revenue ≥ AED 50 million) on 1 January 2027, these documents provide the clarity businesses need to begin or accelerate their implementation planning. The ASP appointment deadline for the first mandatory wave is 31 July 2026.
For future updates on the UAE and similar developments in other countries, follow our Regulatory Analysis page.
