Version V 1.1
Date: 28 October 2026
1. Purpose
This document provides the list of mandatory fields for an Electronic Invoice and should be read in conjunction with:
- UAE Electronic Invoicing System Guidelines
- Peppol United Arab Emirates electronic document specifications - PINT-AE.
For more details on Electronic Invoicing in the UAE, please refer to the Ministry of Finance's website.
2. Highlights
- Electronic Invoicing is mandatory for any Person conducting Business in the UAE, regardless of their VAT registration status, unless specifically excluded as per Article 4 of MD No. 243 of 2025 and its amendments.
- The timeline for implementing Electronic Invoicing is as per the phased implementation plan detailed in MD No. 244 of 2025 and its amendments.
- Your Participant Identifier for Electronic Invoicing will be based on your Tax Identification Number (“TIN”).
- Taxpayers that have registered for Corporate Tax will have been assigned a TIN already as part of this registration process. The TIN is the first 10 digits of a Corporate Tax TRN.
- A Person that is within the scope of Electronic Invoicing but is not required to register for Corporate Tax,...