E-Invoicing in UAE

Who is required to use e‑invoicing in the UAE?

E‑invoicing is currently optional in the UAE, businesses may exchange e‑invoices by mutual agreement. However, mandatory adoption is on the horizon. The government is preparing to digitize all taxpayer transactions with public entities.

What is the required format of an e-invoice?

For B2B and B2G transactions, the UAE has adopted PINT–UAE, a localized version of the Peppol International Invoice standard. This format ensures interoperability and compliance with FTA requirements. While DPP is used for public procurement, PINT–UAE will serve as the technical foundation for nationwide e-invoicing.

What are the archiving requirements for e‑invoicing in the UAE?

Invoices must be stored securely to ensure their integrity, authenticity, and accessibility throughout the retention period: five years after the end of the tax period to which the invoice relates.

How is the integrity and authenticity of e‑invoices ensured?

Taxpayers must ensure that all electronic invoices remain tamper-proof and verifiable. While electronic signatures are regulated, they are not mandatory under current UAE guidelines. Businesses may choose the method that best ensures document integrity and traceability.

Where are the UAE’s e‑invoicing regulations published?

• Electronic and Digital Invoicing - UAE Government Official Portal

• Digital Procurement Platform

How can Comarch help?

Comarch is actively progressing through the UAE’s Accredited Service Provider approval process. Our global e-invoicing platform is already aligned with Peppol and PINT–UAE standards, and we’re fully committed to supporting your business through every stage of the UAE’s digital compliance transition.