Prepare Your Business for the UAE’s Mandatory E-Invoicing by 2027
Stay compliant and efficient: Comarch’s end-to-end platform automates FTA reporting, cuts risk, and simplifies your finance operations.
Stay compliant and efficient: Comarch’s end-to-end platform automates FTA reporting, cuts risk, and simplifies your finance operations.
On September 29, 2025, the new timeline for mandatory e-invoicing has been announced. The mandate is going to be introduced in stages:
Pilot Program & Voluntary Enrollment: Starting July 1, 2026, a pilot program will launch with a group of selected taxpayers. From that date onward, any business may choose to voluntarily participate in the system.
Phase 1: Large Businesses (annual revenue of AED 50 million or more)
Phase 2: Small & Medium Enterprises (annual revenue below AED 50 million)
Phase 3: Government Entities (B2G)
E‑invoicing is currently optional in the UAE, businesses may exchange e‑invoices by mutual agreement. However, mandatory adoption is on the horizon. The government is preparing to digitize all taxpayer transactions with public entities.
For B2B and B2G transactions, the UAE has adopted PINT AE, a localized version of the Peppol International Invoice standard. This format ensures interoperability and compliance with FTA requirements.
Invoices must be stored securely to ensure their integrity, authenticity, and accessibility throughout the retention period, which is five years after the end of the tax period to which the invoice relates. Invoices do not have to be stored locally within the UAE.
Taxpayers must ensure that all electronic invoices remain tamper-proof and verifiable. While electronic signatures are regulated, they are not mandatory under current UAE guidelines. Businesses may choose the method that best ensures document integrity and traceability. The UAE’s Ministry of Finance has confirmed that the chosen solution is allowed to be based outside the UAE.
Comarch is undergoing the accreditation process with the goal of achieving full accreditation at the earliest possible date. We were among the first five entities included on a list of Pre-Approved Service Providers. Currently, the list includes 9 companies with this status. Our global e-invoicing platform is already aligned with Peppol and PINT AE standards, and we’re fully committed to supporting your business through every stage of the UAE’s digital compliance transition.
Stay ahead of regulatory change. Download our guide for UAE-based CFOs, covering key risks, timelines, and key action points for finance teams. Get clear, practical advice from Comarch’s compliance experts.
