United Arab Emirates
Coming January 2027
Mandate Overview
The mandate
The United Arab Emirates is rolling out a Decentralised Continuous Transaction Control and Exchange (DCTCE) system based on the Peppol 5-corner model, run jointly by the Ministry of Finance and the Federal Tax Authority (FTA). Mandatory e-invoicing begins January 1, 2027 for large businesses (annual revenue over 50,000,000 AED), expands to small and medium businesses on July 1, 2027, and reaches government entities on October 1, 2027. A pilot program opens July 1, 2026.
Timeline
Key milestones
UAE FTA publishes mandatory technical e-invoicing fields (Peppol PINT AE specification)
Voluntary pilot program opens for select businesses
Large businesses (revenue over 50M AED) must appoint an accredited service provider
Mandatory e-invoicing begins for large businesses
Mandatory e-invoicing extends to small and medium businesses
Mandatory e-invoicing extends to government entities
Flowie Coverage
How Flowie supports United Arab Emirates
Flowie tracks the UAE e-invoicing program and is preparing as a candidate Accredited Service Provider, with Peppol PINT AE generation and routing on the active roadmap.
FAQ
Common questions
When does the mandate apply to my company?
What format and network is the UAE using?
Ready for United Arab Emirates?
Flowie keeps you compliant, automatically.