PINT AE is the UAE invoice data specification, based on Peppol’s international PINT format. It defines the fields and rules an eInvoice follows. Check the current specification version and detailed requirements in the official MoF materials.

E-invoicingPeppolPINT AE2026–2027

UAE e-invoicing: check your phase and key dates

Q: What is a UAE eInvoice?

It is structured data exchanged through the UAE eInvoicing framework. A PDF, Word file, image, scan or email is not by itself an eInvoice.

Q: What does ASP status on the MoF list mean?

The MoF publishes a dynamic list of pre-approved providers; final accreditation is a separate stage. Verify the exact legal entity and its current status before selection. BGA is not an ASP.

Q: Which transactions are in scope?

The principal scope covers B2B and B2G, but specified exclusions apply. Applicability depends on the organization’s facts and operations.

Q: What does BGA provide?

BGA provides readiness assessment, data mapping, ASP selection criteria and onboarding coordination with the selected provider. BGA is not an ASP and does not grant final accreditation.

Q: Does e-invoicing apply to Free Zone companies?

The place of registration alone is not enough to decide. Review the actual transactions, Revenue, organization category, scope and applicable exclusions.

Q: Can the result or compliance be guaranteed?

No. The conclusion and outcome depend on the facts, data, selected provider and current rules. This page and calculator provide general preliminary information.

Q: What is the four-corner model?

At a high level: the supplier sends invoice data to their provider (ASP), that provider exchanges it with the buyer’s provider over the Peppol network, and the buyer receives the data from their own provider. A PDF sent by email is not part of this exchange.

Mandatory implementation is phased. The calculator shows a preliminary timeline by organization type and Revenue; applicability, scope and exclusions must be confirmed against the company facts.

What changes in 2026–2027 →

Preliminary calculation in 30 secondsASP selection criteria and coordinationNot an official notice or guarantee

Deadline calculatorStep 1 / 2

Three questions — and you’ll see the key e-invoicing dates for your company.

Organization type

Annual turnover

Type of operations

No email or call required. Result shown instantly.

01What changes

What is e-invoicing in the UAE

A UAE eInvoice is structured data exchanged through the UAE eInvoicing framework. A PDF, image or email is not by itself an eInvoice. The principal scope covers B2B and B2G, subject to specified exclusions.

Structured data

Invoice data is exchanged in the applicable structured format through the framework. A PDF, Word file, image, scan or email is not by itself an eInvoice.

ASP status must be verified

The MoF publishes a dynamic list of pre-approved providers, while final accreditation is a separate stage. Verify the exact legal entity on the current list.

Pilot and voluntary are different

From 1 July 2026, the Pilot Programme applies to selected taxpayers; voluntary implementation is separately available from that date. This is not a universal mandatory go-live.

A UAE eInvoice is structured data exchanged through the UAE eInvoicing framework; a PDF, Word file, image, scan or email is not by itself an eInvoice. Under Ministerial Decision 244 of 2025 as amended by Ministerial Resolution 66 of 2026, the Pilot Programme for selected taxpayers and separate voluntary implementation are available from 1 July 2026. The principal scope covers B2B and B2G, subject to specified exclusions. For private businesses with Revenue of at least AED 50 million, the ASP appointment date is 30 October 2026 and implementation is 1 January 2027; below AED 50 million, the dates are 31 March and 1 July 2027. For government entities, the dates are 31 March and 1 October 2027.

Important to understand

Scope and timing depend on company facts

The schedule depends on Revenue and organization type, but does not replace a review of operations and exclusions. Each mandatory group has a separate ASP appointment and implementation date. Verify the exact provider legal entity in the current MoF list before selection and onboarding.

Phase 1

Turnover ≥ AED 50M

Appoint ASP by 30 Oct 2026, mandatory go-live — 1 Jan 2027.

Scope

B2B and B2G

The principal scope is subject to specified exclusions; applicability depends on the facts and operations.

Format

Structured data

A PDF, Word file, image, scan or email is not by itself an eInvoice.

02Timeline

E-invoicing stages and dates

Schedule under Ministerial Decision 244 of 2025 as amended by Ministerial Resolution 66 of 2026. This is general information; scope and exclusions require a separate review.

1 Jul 2026

Pilot for selected taxpayers; voluntary implementation is separately available.

not universal mandatory go-live

30 Oct 2026

Private business with Revenue ≥ AED 50M — appoint an ASP.

verify ASP status

1 Jan 2027

Implementation for private business with Revenue ≥ AED 50M.

subject to exclusions

31 Mar 2027

Private business with Revenue < AED 50M — appoint an ASP.

verify status

1 Jul 2027

Implementation for private business with Revenue < AED 50M.

subject to exclusions

31 Mar 2027

Government entities — appoint an ASP.

separate schedule

1 Oct 2027

Implementation for government entities.

subject to exclusions

03Prepare

What to do before the deadline

Preparing for e-invoicing isn’t a "buy a button" job — it’s worth breaking into steps and starting early.

Setup

Technical preparation

Readiness assessment
Invoice-data and field mapping
ASP selection criteria and current MoF-list check
Onboarding coordination with the selected ASP

Process

Processes and bookkeeping

Review of current invoicing
Counterparty and TRN registers
Invoicing and record-keeping procedures
Team training on the new process

04What we do

How BGA supports readiness

BGA provides readiness assessment, data mapping, ASP selection criteria and onboarding coordination. BGA is not an ASP and does not grant accreditation.

Step 01

Readiness assessment

For a preliminary assessment of the applicable phase, data and invoicing process.

Preliminary scope and exclusions map
Applicable-stage timeline
Data and process gap list
Next verification steps

Price — based on project assessment

Step 02

Data mapping + ASP criteria

For preparing invoice fields and provider-selection criteria against the current MoF list.

Everything in readiness assessment
Field and master-data mapping
ASP comparison criteria
Exact legal-entity check in MoF list
Onboarding coordination

Price — based on project assessment

Step 03

Readiness coordination

For companies with complex accounting, multiple entities, or a large volume of transactions.

Process-change map
Coordination with the selected ASP and IT team
Test-data preparation
Team training
Readiness checklist

Price — based on project assessment

BGA is not an ASP, does not accredit providers, and does not guarantee compliance or a regulatory outcome. Provider status and current requirements must be checked against current official MoF sources.

Focus on the UAE

We handle bookkeeping and taxes for UAE companies — e-invoicing is built into the overall accounting process, not handled separately.

Independent selection criteria

We help compare ASPs and coordinate onboarding, but we are not an ASP. Verify the exact legal entity in the current MoF provider list.

Careful with data

We only ask for what the project needs, and handle your data confidentially.

05Penalties

Published amounts under Decision 106/2025

The amounts are now official. For a VAT-registered Issuer the document timeline follows the VAT Law; in other applicable cases Decision 243 sets a 14-day outer limit from the Date of Business Transaction.

Implementation / ASP appointment

AED 5,000 for each month or part of delay. The violation can arise only after the applicable mandatory deadline.

Official source ↗

Electronic Invoice

AED 100 per late document, capped at AED 5,000 per calendar month.

Official source ↗

Electronic Credit Note

Separately AED 100 per late document, capped at AED 5,000 per calendar month.

Official source ↗

Notices

AED 1,000 for each day or part: including after 2 Business Days for a System Failure and after 5 Business Days for a confirmed registered-data change.

Official source ↗

Decision 106 does not apply to voluntary users before their mandatory phase. Use the UAE Tax Penalty Calculator for return, payment and registration scenarios.

06Official sources

Verify the current status

Rules and the provider list can change. These are the official sources used for this page.

Sources reviewed: 2026-07-29

UAE Ministry of Finance

Official UAE eInvoicing portal

Official programme portal covering scope, format, the Pilot Programme and voluntary implementation.

UAE Ministry of Finance

Ministerial Decision No. 244 of 2025 on implementation of the Electronic Invoicing System

Phased schedule and categories; read together with subsequent amendments.

UAE Ministry of Finance

Ministerial Resolution No. 66 of 2026 amending Ministerial Decision No. 244 of 2025

Moves the ASP appointment date for Revenue ≥ AED 50 million to 30 October 2026.

UAE Ministry of Finance

List of Ministry of Finance pre-approved eInvoicing Service Providers

Dynamic list of pre-approved providers. Pre-approved and finally accredited are different stages; verify the exact legal entity and current status.

BGA is not an ASP. We provide readiness assessment, data mapping, selection criteria and onboarding coordination. Check the current MoF list before selecting a provider.

07FAQ

A quick look at the essentials

Answers use official materials reviewed on 2026-07-29; specific scope depends on the facts and exclusions.

What is a UAE eInvoice?

It is structured data exchanged through the UAE eInvoicing framework. A PDF, Word file, image, scan or email is not by itself an eInvoice.

Do the Pilot Programme and voluntary implementation start together?

What mandatory dates apply by category?

What does ASP status on the MoF list mean?

Which transactions are in scope?

What does BGA provide?

Does e-invoicing apply to Free Zone companies?

Can the result or compliance be guaranteed?

What is PINT AE?

What is the four-corner model?

Which e-invoicing penalties have been published?

Do these penalties apply to voluntary implementation?

08The framework

Peppol, PINT AE and your invoice data

How the pieces fit together at a high level. Verify the technical details against the official MoF materials before making decisions.

Peppol network

The UAE framework is built around Peppol, a network where businesses exchange invoice data through connected service providers instead of direct one-to-one links. A company connects once, through its chosen provider.

Four-corner model

At a high level, the exchange involves four parties: the supplier, the supplier’s provider (ASP), the buyer’s provider and the buyer. Invoice data travels between the two providers over the network — not as a PDF attached to an email.

PINT AE

PINT AE is the UAE invoice data specification, based on Peppol’s international PINT format. It defines which fields an eInvoice contains and the rules for them. The current specification version and detailed requirements must be checked in the official MoF materials.

Structured invoice format

An eInvoice is structured data in the applicable format — a PDF, Word file, image, scan or email is not by itself an eInvoice. Because systems read and validate the data automatically, field-level data quality matters.

Data mapping and the data dictionary

Readiness starts with mapping your ERP or accounting fields to the applicable data dictionary: seller and buyer details, TRNs, line items, tax amounts and codes. Gaps in counterparty and item master data are a common blocker.

ASP readiness

Before onboarding, verify the provider’s exact legal entity and current status in the official MoF list — pre-approved and finally accredited are different stages. BGA is not an ASP; we provide selection criteria and onboarding coordination.

Preliminary check

Check the key dates and prepare the next steps

The calculator shows the general schedule. A call can cover scope, exclusions, mapping data and ASP selection criteria.

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Reviewed by Elena Stupenkova — CEO of BGA, specializing in accounting and tax for UAE companies.

Page last updated: 2026-07-29.

Disclaimer

This page is general information, not individual tax, legal or IT advice, an official notice, or a compliance guarantee. Scope, exclusions and obligations depend on the company facts and current rules. BGA is not an ASP; we provide readiness assessment, data mapping, selection criteria and onboarding coordination. Verify the exact provider legal entity and current status in the official MoF list.