Send
The supplier enters invoice data into their business software and initiates the invoicing process via their OpenPeppol Accredited Service Provider (ASP).
Guide · Updated 17 October 2026
UAE e-invoicing, explained for the gold trade.
Who is in scope, the deadlines that matter, how the 5-corner model works — and a checklist to be ready before your phase begins.
What is changing
From documents to data.
Today, many UAE businesses send invoices as paper or PDF. Under the e-invoicing system, an in-scope invoice becomes structured data. It is checked by an Accredited Service Provider (ASP), delivered to the buyer’s ASP over the Peppol network, and its tax data is reported to the Federal Tax Authority (FTA) — continuously, not at the end of a tax period.
The framework is set by Ministerial Decisions No. 243 and No. 244 of 2025, with amendments to the VAT Executive Regulation and published implementation guidelines.
Timeline
Key dates
| Who | Appoint an ASP by | Go live |
|---|---|---|
| Pilot and voluntary adopters | — | From 1 July 2026 |
| Businesses with annual revenue of AED 50 million or more | 30 October 2026 (extended from 31 July 2026) | 1 January 2027 |
| Businesses with annual revenue below AED 50 million | 31 March 2027 | 1 July 2027 |
| Government entities | 31 March 2027 | 1 October 2027 |
Dates as published by the UAE Ministry of Finance, including the extension announced in May 2026. Always confirm against the latest official Ministry of Finance and FTA guidance before acting.
The model
The 5-corner model, step by step.
The supplier sends the invoice to its ASP, which validates it and passes it to the buyer’s ASP over Peppol. The buyer receives it, and tax data is reported to the FTA’s central data platform.
HOW AN INVOICE TRAVELS
The UAE eInvoicing Model
Decentralized Continuous Transaction Control and Exchange (DCTCE) · the 5-corner model
eInvoicing users
With E-Invoice you work here: you send in Corner 1 and receive in Corner 4.
Receive
The business software of the customer is populated with the invoice data received from their ASP.
Accredited Service Providers (ASP)
Validate and transmit
The sending ASP validates the invoice data to check defined standards are met and transmits the invoice data to the buyer ASP. Invoices can be issued direct B2B.
Confirm ID
The sending ASP checks the details of the customer via the OpenPeppol directory facility prior to data being transmitted.
Send securely
The invoice data is transmitted securely by the sending ASP to the receiving ASP over the OpenPeppol network.
Collect, validate and deliver
The receiving ASP validates the invoice data and sends it to the business software of the customer in the format of their choice.
UAE Accredited SPs only · Tax data reporting
Ministry of Finance and Federal Tax Authority
Collect, validate and deliver
The receiving access point validates the data and transmits it to the Central Data Platform.
Collect, process and store
The data received from Corner 2 and Corner 3 will be processed.
━ The invoice ┄ Checks, secure transmission and tax data Peppol access point · OpenPeppol network
Glossary
The words you will hear.
ASP
Accredited Service Provider — a provider approved to validate and exchange e-invoices and report tax data on a business’s behalf.
Peppol
The international network and standards used to exchange structured e-invoices between businesses.
5-corner model
Supplier (1) → supplier’s ASP (2) → buyer’s ASP (3) → buyer (4), with tax data reported to the FTA’s data platform (5).
DCTCE
Decentralised Continuous Transaction Control and Exchange — the UAE’s approach, where invoices flow between ASPs and tax data is reported continuously.
PINT AE
The UAE’s Peppol specification: the fields and rules a UAE e-invoice must follow.
TRN
Tax Registration Number — used to identify the supplier and buyer and to route invoices.
FTA
Federal Tax Authority — receives the tax data reported from each e-invoice.
For gold & jewellery
Gold invoices are harder than most.
A single necklace can carry metal weight in grams, a USD per-ounce rate, purity, a discount or premium, making charges, stones and VAT — and the sale may be local, free zone, export or re-export. Every one of those values has to be right before it becomes structured data.
- Ounce-to-gram and USD-to-AED conversions done for you
- Purity, making and stone lines kept separate and totals locked
- Customs fields only when the transaction type needs them
- Credit and debit notes linked to the original invoice
Checklist
Six steps to be ready.
Check your phase
Work out your revenue band and the dates that apply to you.
Choose an ASP
Appoint an Accredited Service Provider before your deadline.
Clean your master data
TRNs, addresses, items, units and tax codes for every client and supplier.
Map your invoice types
Local, free zone, export and re-export sales, plus credit and debit notes.
Test end to end
Send and receive test invoices and confirm the status comes back.
Train the team
Make sure sales and finance know how to issue, check and receive e-invoices.
FAQ
UAE e-invoicing questions
This guide is general information, not legal or tax advice.
When does UAE e-invoicing become mandatory?
It is phased. Businesses with annual revenue of AED 50 million or more go live on 1 January 2027, businesses below AED 50 million on 1 July 2027, and government entities on 1 October 2027. A pilot and voluntary adoption began on 1 July 2026.
What is the deadline to appoint an Accredited Service Provider?
For businesses with revenue of AED 50 million or more, the deadline was extended from 31 July 2026 to 30 October 2026. Businesses below AED 50 million and government entities must appoint an ASP by 31 March 2027.
Is a PDF invoice still valid?
Under the mandate, in-scope invoices must be issued as structured e-invoices exchanged through ASPs. A PDF can still be shared as a readable copy, but it is not the e-invoice itself.
Which law sets this up?
Ministerial Decisions No. 243 and No. 244 of 2025 set out the e-invoicing system and its implementation timeline, supported by amendments to the VAT Executive Regulation and published guidelines.
What does it mean for gold and jewellery traders?
Gold invoices carry metal weight, purity, rates, making charges and stones, and often mix local, free zone and export sales. Those details must be calculated correctly and mapped into structured fields. E-Invoice was built to do that automatically.
Are there penalties for missing the deadlines?
Yes, administrative penalties apply for failing to implement the e-invoicing system or appoint an ASP on time. Check the latest Ministry of Finance and FTA publications for the current amounts.
Be e-invoicing-ready before your deadline.
See KYC Hub, E-Invoice, the gold-ready ERP and e-commerce working together — on your own data, in under 30 minutes.