The UAE is taking a major digital step forward with the launch of the national e-Invoicing Programme, a transformational move aimed at modernising the country's tax framework and enhancing business efficiency. As many businesses prepare for E-invoicing in Dubai, this shift is especially important for companies already relying on accounting services in Dubai to manage compliance. Based on the official UAE e-Invoicing Programme document (Feb 2025) UAE-eInvoicing-Programme-Feb2025, businesses should prepare now for a full shift from manual invoicing to a structured, automated, real-time electronic invoicing system.
This blog breaks down the essentials every business owner, CFO, accountant, and tax consultant must understand.

1. What Is e-Invoicing?

An e-Invoice is not a PDF, image, scanned copy, or Word document.
According to the official UAE definition, an e-Invoice is:
“An invoice issued, transmitted, and received in a structured data format that allows automatic electronic processing.”
UAE-eInvoicing-Programme-Feb2025

In simple terms:
✔ The invoice must be created in a structured format (not free text)
✔ The invoice must be transmitted electronically system-to-system
✔ The invoice must be readable automatically by the buyer’s system and FTA systems

Examples of non-compliant formats (not e-Invoices):
✘ PDFs
✘ Word invoices
✘ Scanned invoices (OCR)
✘ Images sent on WhatsApp
✘ HTML screen prints or screenshots
(Explicitly listed in the document)
UAE-eInvoicing-Programme-Feb2025

2. Why the UAE Introduced e-Invoicing

The programme is designed to:
• Improve transparency and compliance
• Reduce tax evasion and tax gaps
• Digitize the UAE tax ecosystem
• Enhance audit quality
• Improve taxpayer experience
• Reduce operational costs and paper usage
(Programme objectives)
UAE-eInvoicing-Programme-Feb2025

Ultimately, it positions the UAE alongside global leaders in digital taxation and strengthens business processes, particularly for companies already depending on accounting services in Dubai.

3. The UAE e-Invoicing Model: DCTCE (5-Corner Model)

The UAE has selected the Decentralized Continuous Transaction Control & Exchange model — known internationally as the 5-corner model.

This includes:

1. Supplier
2. Sending Accredited Service Provider (ASP)
3. Central Data Platform
4. Receiving ASP
5. Buyer
   (Model explanation)
   UAE-eInvoicing-Programme-Feb2025

The process includes:
• Invoice creation
• Validation
• Secure transmission
• Delivery to buyer
• Reporting to the FTA
• Storage in a central data platform
(Full workflow listed in the slides)
UAE-eInvoicing-Programme-Feb2025

4. Mandatory Use of Peppol Network

UAE e-Invoicing relies on:
• Peppol network for secure exchange
• PINT standards for structured invoice data
(Framework details)
UAE-eInvoicing-Programme-Feb2025

All taxpayers must issue e-Invoices via Accredited Service Providers (ASPs) connected to UAE Peppol Authority, which is especially relevant for firms transitioning to E-invoicing in Dubai.

5. Who Must Comply?

Mandatory for:
✔ B2B transactions
✔ B2G transactions
(Explicitly stated)
UAE-eInvoicing-Programme-Feb2025

Individuals issuing invoices as part of their business activity will also be included.

6. Key Timeline

• Q2 2025: Legislation issued
• Jul 2026: Phase 1 Go-Live for e-Invoice reporting
(Timeline slide)
UAE-eInvoicing-Programme-Feb2025

Businesses should begin preparation no later than mid-2025, ideally with support from experts providing accounting services in Dubai.

Fuad House Can Support You

We help businesses:
• Understand technical requirements
• Select the right Accredited Service Provider
• Align ERP/accounting systems with Peppol
• Prepare for testing, validation, and onboarding
• Ensure full compliance before the 2026 deadline

📞 +971 50 102 9214
📧 ask@fuadhouse.com

Disclaimer

This blog is published by Fuad House Tax & Management Consultancy for informational purposes only. It does not constitute professional tax advice and should not replace a tailored consultation. Corporate Tax implications vary depending on your business structure, sector, and whether you operate in a Free Zone or mainland. For personalized, reliable guidance—including support with E-invoicing in Dubai—please contact a qualified UAE tax consultant.

‍