Regulatory updates - United Arab Emirates
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
Country specifications
E-Invoicing/CTC Model:
5-corner model
Mandatory Infrastructure:
MoF/FTA
Mandatory Format:
PINT AE
Mandatory for Issuing:
-Eventually all domestic taxpayers in B2B and B2G transactions
-Roll-out plan TBA Q4 2025
-Phase 1 go-live: July 2026
Mandatory for Receiving:
-Eventually all domestic taxpayers in B2B and B2G transactions
-Roll-out plan TBA Q4 2025
-Phase 1 go-live: July 2026
eSignature:
Not Required
Archiving Period:
– 5 years, can be extended with another 4 years in certain cases
– 15 years for real estate
Archiving Abroad:
Allowed