| Definitions and Overview
eInvoice – Document represented in a digital structured format (XML).
eInvoicing – Process to generate and exchange the eInvoice in the structured digital format.
UAE implementation: Phase 1 mandatory go-live: July 1, 2026, for B2B and B2G transactions. |
Model and Technical Framework
UAE model – Peppol based Decentralized Continuous Transaction Control and Exchange (DCTCE) model (5 corner) – suppliers submit invoice data to the Accredited Service Providers (ASPs) for validation before tax authorities receive the data.
Data Dictionary – PINT AE, UAE adaptation of the Peppol BIS Billing 3.0.
Format for eInvoices – XML |
| Scope: All businesses in the UAE issuing B2B and B2G invoices, irrespective of VAT registration and turnover thresholds. |
| With the UAE eInvoicing mandate by the Ministry of Finance (MoF), businesses must align their processes. |
Here is a department-wise breakdown for preparation:
IT Department
- Review existing system architecture to confirm it can support eInvoicing requirements
- Assess integration capabilities and specify technical needs for ASP integration.
- Ensure all invoice data is complete and accurate within the invoicing systems. Identify and integrate data from the correct sources.
- Evaluate data security measures ensuring data integrity.
- Ensure the master data is clean and consistent across all systems.
|
Finance Department
- Evaluate current invoicing processes to identify improvements and potential workflow change post-implementation.
- Ensure you can send key eInvoice fields needed by your main customers for streamlined processing.
- Determine new business rules needed for eInvoicing processing.
- Enhance internal practices for purchase orders, good receipting and invoice management.
|
Tax Department
- Identify and assess all transactions under the eInvoicing mandate, including their taxability.
- Determine the appropriate eInvoice type for each transaction.
- Review Data Dictionary to identify the tax- related data elements for capture and reporting.
- Ensure the business’s VAT registration, TRN numbers are accurate, up to date and align with the trade license.
|
Operations Department
- Adapt the current procurement process to comply with the eInvoicing mandate.
- Communicate customers and suppliers of updated invoicing procedures post implementation
- Contribute to ensuring data accuracy and verification for suppliers, customers and products to improve data quality.
|
Business Readiness Checklist
| Step |
What to do |
| Gap Analysis/Impact assessment |
Review of the following:
- Invoicing systems
- Workflows
- Transactional data & taxability
- Availability of the data fields in their current invoicing systems, and
- Clearly definition of the scope of work.
|
| ASP Selection |
Choose an Accredited Service Provide from the MoF website |
| eInvoicing implementation |
Typical implementation process:
- Create the Business Requirements Document (BRD)
- Build & Configuration (including systems integrations)
- Testing (Including connectivity with the ASP)
- User Acceptance Testing (UAT) from the business
- Go live (Production)
- Hypercare
|
| Training |
Organize targeted workshops for key departments – including IT, Finance, Tax, and Operations. The sessions should focus on raising awareness about the regulatory requirements, technical changes, and process changes associated with eInvoicing. |
UAE eInvoicing workflow – Peppol 5 corner model
