This document provides the list of mandatory fields for an Electronic Invoice and should be read in conjunction with:
- UAE Electronic Invoicing System Guidelines
- Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System – MD No 243 of 2025
- Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System – MD No 244 of 2025
- 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.
- 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.
- The timeline for implementing Electronic Invoicing is as per the phased implementation plan detailed in MD No. 244 of 2025.
- 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 ...