Regulatory updates - United Arab Emirates

Over the past few days, the UAE has reached a significant milestone in the development of its national e-invoicing mandate. 

Below is a summary of the key developments: 

• Peppol Authority Specific Requirements (PASR) 

The PASR is a foundational document that outlines the specific rules and technical requirements for Peppol Service Providers operating in the UAE. 

It serves as an umbrella framework, encompassing a suite of documents that explain the standards and expectations for implementing Peppol-based 5-corner model. Key documents under this framework include: 

• PINT AE 

This is the UAE-specific adaptation of the Peppol International Invoice (PINT) model. It defines the semantic structure, syntax bindings, code lists, and validation rules for electronic invoices in the UAE. 

• Enterprise Interoperability Architecture 

This outlines the UAE DCTCE architecture at a business and conceptual level. It is designed to provide clarity for business stakeholders and serve as an introductory guide for technical teams. 

• Solution Architecture 

This defines the UAE DCTCE architecture from a technical implementation perspective. It is intended for service providers and technical teams to guide the development and deployment of compliant e-invoicing solutions. 

These documents can be accessed here.  

What’s Next? 

Additional specifications, such as the UAE Tax Data Document (PINT), are expected to be released later this month. 

Stay tuned for further updates as the UAE continues to roll out its e-invoicing framework. Businesses and service providers are encouraged to begin preparations now to ensure timely compliance with the upcoming requirements. 

As previously reported by Pagero, the UAE has proposed adopting a 5-corner model. In the model, accredited service providers will play an important part, as they will be responsible for validating, exchanging and reporting the invoice data to the tax authority. Only certified service providers will be allowed to participate in the exchange, which makes the accreditation an essential part of engaging in the invoice exchange. 

What do accreditation requirements imply?

The accreditation requirements are comprehensive, but among other criteria, service providers need to:

• Successfully conduct pre-approval testing, production trail run, pre-approval certification and tax data reporting testing;
• Be an active Peppol-certified service provider;
• Have documented evidence of operating as a service provider for at least two years;
• Fulfill insurance requirements in the UAE;
• Have ISO certifications: ISO/IEC 27001 and ISO 22301.

An exhaustive list of the requirements can be found on the Ministry of Finance's website.

Pagero’s next steps

Pagero is actively involved in securing accreditation, underscoring our dedication to fulfilling our customers' needs and playing a crucial role in the successful implementation of the 5-corner model in the UAE.

The UAE MOF of Finance has issued an e-invoicing consultation paper open for feedback from all interested stakeholders until February 27, 2025. This input will be crucial in shaping the future of e-invoicing in the UAE.

The documentation clarifies the path forward, confirming the use of the Peppol network and the Peppol (PINT AE) format in a 5 Corner model approach.

Stay tuned for more updates on this development!