UAE e-invoicing: what changes and when

What changes

Ministerial Decisions 243 and 244 of 2025, amended by Ministerial Resolution No. 66 of 2026, set up a national e-invoicing system. Invoices are issued as structured data and exchanged through accredited service providers.

• Format: PINT AE, which is UBL XML with 51 mandatory fields.
• Network: a Peppol-based five-corner model, called DCTCE in the Ministry's documents.
• Provider: every business in scope appoints an accredited service provider (ASP) to send and receive its e-invoices.

Who it covers

The decisions cover business transactions in the UAE: business to business, business to government, government to business and government to government are listed. Business-to-consumer sales were not listed in the summary we read, and there are narrow exclusions, for example for passive holding companies and some financial services.

Key dates

Ministerial Resolution No. 66 of 2026 moved the first provider deadline from 31 July to 30 October 2026.

Penalties

• AED 5,000 a month for not appointing an accredited service provider or not implementing the system.
• AED 100 for each e-invoice not issued, up to AED 5,000 a month per category.
• AED 1,000 a day for late notifications.

These figures come from advisers' summaries of the decisions; check the decisions themselves with your adviser.

Choosing an accredited service provider

The Ministry of Finance's first list, published on 29 September 2025, named five accredited service providers; later counts are not confirmed. According to advisers, criteria published in May 2026 require a provider to be a Peppol-certified service provider whose solution has been in operation for at least two years.

Questions worth asking a provider:

• Does it connect to the software you invoice from, or will invoices be typed in again?
• Who deals with a rejected invoice, and where do you see each invoice's status?
• What does it cost per invoice or per year, and how does the price change as volumes grow?
• Can it bring e-invoices from your suppliers into your purchase ledger?

How to prepare

1. Work out your revenue band and your two dates: the provider deadline and the go-live date.
2. List every place you issue invoices and credit notes today, including branches and the point of sale.
3. Clean up customer, supplier and item records: structured e-invoices need complete details.
4. Choose an accredited service provider and confirm how it connects to your invoicing software.
5. Test with real documents before your go-live date, and train the people who issue invoices.

DynamoOS and the UAE mandate

The DynamoOS UAE pack is being prepared, and we will confirm what it does and when it is released before it ships. What we are preparing: PINT AE invoices and credit notes from Dynamo Finance, the exchange through an accredited service provider, the UAE VAT return, and Arabic and English tax invoice layouts.

DynamoOS already runs for UAE companies: invoices in dirhams or any of 149 currencies, several companies under one sign-in, and English or Arabic, with the Arabic interface in preview. Join the waitlist and we will tell you when the pack is ready.