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October 27, 2026

Electronic Invoicing Guidelines

VAT Guide | V 2.0

26 October 2026

Contents

1. Scope of this guide

  1. 1.1. Who this guide is intended for

  2. 1.2. Purpose

2. Highlights

3. Important terms

4. The benefits of the Electronic Invoicing System

5. UAE Electronic Invoicing framework

STARTStep 1: Understand Electronic Invoicing requirementsa.Understand the changes in VAT Decree-Law, VAT Executive Regulation, CabinetDecision and Ministerial Decisions related to Electronic Invoicing.b.Develop a plan that enables readiness by the mandatory implementation date for you.c.Identify changes required in your accounting/ERP/invoicing systems.Step 2: Select an ASPa.Identify and select an ASP and finalize all contractual obligations.b.Onboard on to the identified ASP’s system via EmaraTax.c.Obtain a Peppol participant identifier via the identified ASP.Step 3: Test Electronic Invoice exchange and reportinga.Agree on approach to transmit invoice data.b.Ensure system readiness to transmit invoice data to the ASP.c.Test end-to-end exchange and reporting of Electronic Invoices.Step 4: Go-live with Electronic Invoicinga.Agree roles and responsibilities with ASP for invoice transmission oversight and errorresolution.b.Commence exchange and reporting of Electronic Invoices.c.Address any issues emerging during go-live.ENDOngoing: Manage changesa.Update the ASP regarding any changes in circumstances, using thereverification/offboarding process in EmaraTax.b.Follow established governance with ASP to address changes.