E-invoicing in the UAE

Not yet. Although the UAE government has legally recognized e-invoices, it is actively planning to roll out mandatory e-invoicing starting with a pilot phase from December 2025 and mandatory enrolment by July 2026.

• April 2025: Legislation establishing the 5-corner model is expected to be released. 

• December 2025: A pilot phase for the E-Billing System is scheduled to commence. 

• July 2026: Mandatory e-invoicing for B2B and B2G transactions will be enforced. 

Initially, the mandate will cover Business-to-Business (B2B) and Business-to-Government (B2G) transactions, with potential future inclusion of Business-to-Consumer (B2C) transactions.

Peppol is an international e-invoicing framework that standardizes electronic document exchange. The UAE's E-Billing System will utilize the Peppol International (PINT) format, aligning with global standards. 

Businesses should begin preparations well in advance by partnering with a Peppol-certified e-invoicing provider, such as Pagero, to ensure compliance and seamless integration with the new system.

Yes. Pagero is accredited and approved as a Peppol Service Provider in every region that uses Peppol. Moreover, we have taken an active role in its development. Pagero served as one of the lead architects of the Peppol CTC model, which has since been referred to as DCTCE or the 5-corner model. In November 2023, we successfully participated in the ViDA pilot arranged by Nordic Smart Government & Business.  

You can find the official list of Peppol Certified Service Providers here.

Peppol CTC refers to the use of the Peppol network for Continuous Transaction Controls, enabling real-time or near-real-time reporting and validation of business transactions to tax authorities using standardized electronic documents.

Peppol CTC has been designed and constructed in a way that fulfils both business automation and tax compliance requirements. Under this model, businesses can choose accredited Service Providers to exchange documents directly among each other, while governments can also obtain copy of the transactional data in real-time. Peppol CTC allows for a smooth transition from the 4-corner to 5-corner model. For more information, visit out our Peppol blog.  

For the latest updates and detailed information, please refer to the UAE Ministry of Finance (MoF) official communications and the Pagero compliance page. 

Certainly, Pagero has been operating in the UAE for over 8 years. We have an office in Dubai Media City.