Mandate

The UAE mandates a nationwide e‑invoicing system for B2B and B2G transactions. Operating on the Peppol network and the AE PINT data dictionary, compliance applies to large businesses, all remaining businesses, and government entities through a multi-stage rollout.

All VAT‑registered entities must issue, receive and store electronic invoices through accredited service providers (ASPs), which must meet legal, capital and ISO 22301 requirements.
Invoices must be reported via Tax Data Documents, archived for seven years, and can be issued in multiple languages and currencies.

Description

The invoices sent through Peppol follow the rules of Peppol PINT AE Billing, which is a national customization of global PINT for the United Arab Emirates (UAE).

The UAE Tax Data Document (TDD) is used by both invoice issuer and invoice receiver to report tax data to the tax authories. It is the mandatory reporting format required by the Federal Tax Authority (FTA) for both accounts receivable (AR) and accounts payable (AP) invoices.

• Automatic TDD Generation: For every UAE invoice sent or received, the system automatically extracts the relevant data from the standard PINT AE invoice to generate the compliant TDD.
• Parallel Processing: To ensure zero disruption to business operations, the TDD is generated and transmitted to the Tax Authority in parallel with the standard Peppol exchange flow.

Details