UAE E-Invoicing Requirements: Format, Mandatory Fields and FTA Rules

The UAE e-invoicing requirements come down to this: from your go-live date, every B2B and B2G invoice must be a structured XML e-invoice in the PINT AE format, exchanged through an accredited service provider (ASP) over the Peppol network and reported to the Federal Tax Authority (FTA). A PDF sent by email is no longer the invoice.

This page lists the rules your business and your software must meet, each with its official source. If you are new to the subject, start with what e-invoicing means in the UAE or our full UAE e-invoicing guide.

Key facts

• 51 mandatory fields for an electronic tax invoice and 49 for a commercial e-invoice (MoF Mandatory Fields v1.0, 23 February 2026).
• Format: structured XML following PINT AE, current version 1.0.4 on OpenPeppol. No QR code.
• Timing: VAT-registered suppliers issue within the VAT law timelines, others within 14 days; the Ministry expects near real-time reporting to the FTA.
• Notifications: system failure to the FTA within 2 business days; data change to your ASP within 5 business days of the FTA's confirmation.
• E-credit notes are mandatory for cancellations, price reductions, refunds and errors; debit notes are not used.

Which laws set the UAE e-invoicing requirements?

One caution: the Guidelines v1.1 still show the old 31 July 2026 ASP deadline for large businesses and refer to the old accreditation decision. Both have since been superseded, so check dates against the decisions themselves or our UAE e-invoicing deadlines page.

Who do these requirements apply to?

Both the supplier and the buyer must appoint an accredited ASP, and a single ASP handles both sending and receiving. Businesses that only receive in-scope invoices still need one. The exclusions and edge cases, such as VAT groups, holding companies and non-residents, are covered on our page on who must comply with UAE e-invoicing.

What format must a UAE e-invoice use: XML, JSON or PDF?

• On the network, between your ASP and your customer's ASP, and from your ASP to the FTA, documents travel over Peppol using the AS4 protocol (MoF FAQ).
• Between your software and your ASP, the connection is agreed with your ASP: a built-in module, a connector, an API, a file upload or a web portal. Whatever your ASP's interface accepts, the e-invoice exchanged on the network is PINT AE XML.
• The technical specifications are public on OpenPeppol: PINT AE Billing, PINT AE Self-Billing and the UAE Tax Data Document, all at version 1.0.4. Our guide to Peppol and PINT AE explains them in plain English. For groups with a French entity, the France vs UAE comparison explains how the two sets of rules differ.

What fields must a UAE e-invoice contain?

We don't reproduce the field list here: use the official PDF (linked in the sources below) together with the PINT AE specification. A few points are worth knowing before you open it:

• Identifiers: your identifier on the network is based on your Tax Identification Number (TIN), the first 10 digits of your TRN. Businesses with no tax registration must register with the FTA to obtain one.
• Free zones: the invoice carries a transaction-type code that includes a free trade zone flag, and the Guidelines ask for "beneficiary" details when the customer is a free zone entity.
• Master data: most fields come from your customer, product and tax records. If those records are incomplete, invoices fail validation, which is why data clean-up is step 2 of our e-invoicing implementation checklist.

When must an e-invoice be issued and reported?

• The "date of business transaction" is the earlier of the transaction date and the date payment is received (Ministerial Decision No. 243 of 2025, Article 1).
• The same decision leaves the reporting timeline to be "prescribed by the Minister". Until such a decision is issued, the MoF FAQ describes near real-time reporting and also permits batch submissions.
• Issuing late costs AED 100 per e-invoice, up to AED 5,000 per calendar month: see UAE e-invoicing penalties and fines.

Do credit notes have to be electronic too?

In practice, check two things: that your software issues e-credit notes through the same ASP flow as invoices, and that your team stops issuing debit notes from the day you go live.

What must you notify, and to whom?

How long must you keep e-invoices, and where?

Ask your ASP and your software vendor how long they keep your archive and how you can export it, especially if you change provider later.

Do you still need a PDF invoice?

This matters during the phased roll-out: a large business going live on 1 January 2027 will invoice many smaller customers that only go live on 1 July 2027.

Can you send e-invoices directly to the FTA through an API?

Each ASP offers its own integration options, from native modules in some accounting software to connectors, APIs and web portals with bulk upload. Compare them, with the official names, in our list of accredited e-invoicing service providers.

What does this mean for your accounting software?

Some vendors are accredited ASPs themselves (Zoho, Tally and Wafeq, for example); others connect to a third-party ASP. Our UAE e-invoicing software comparison shows the official ASP status of each, and the e-invoicing readiness check tells you in two minutes where you stand.