Invoice Requirements for the United Arab Emirates (Cross-Border)

The UAE is introducing mandatory e-invoicing on a decentralised Peppol 5-corner (PINT AE) model with FTA reporting, phased from 2026. VAT is 5% and a TRN is required.

E-invoicing: Mandatory VAT 5% Complexity: Medium

The UAE is introducing mandatory e-invoicing based on a decentralised Peppol 5-corner model with reporting to the Federal Tax Authority (FTA). Invoices are exchanged in the PINT AE format through accredited service providers, with phased go-live from 2026. A Tax Registration Number (TRN) is required for VAT-registered businesses, VAT is 5%, and amounts are reported in AED. Until the mandate applies, standard tax invoices (English or Arabic) remain valid. Keep records for at least 5 years.

Generate a United Arab Emirates invoice

What a compliant invoice issued in United Arab Emirates must include

At minimum, an invoice issued in United Arab Emirates should carry these fields:

Invoice number Issue date Supply date Seller name Seller address Seller tax id Buyer name Buyer address Buyer tax id Line description Quantity Unit price Net amount Tax rate Tax amount Total amount Currency Payment terms Hs code Incoterms Country of origin Gross weight Net weight Number of packages Peppol participant id

Last reviewed June 9, 2026

At a glance

Ohmyfin generator
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E-invoicing
Mandatory
E-invoicing model
Interoperability (Peppol-style)
Platform
Accredited Service Provider (Peppol / PINT AE)
Format
PINT AE (Peppol BIS)
Mandate effective
Jul 2026
Tax system
VAT
Standard rate
5%
Tax ID
TRN
Tax ID on invoice
Required
Reverse charge (B2B)
Yes
Invoice language
Any (English accepted)
Local currency required
No
Keep records for
5 years
Customs invoice (goods)
Yes
Complexity
Medium
SWIFT/BIC codes & payment requirements for United Arab Emirates Banks, correspondent data and local payment rules for United Arab Emirates.

Example: an invoice issued in United Arab Emirates

Example: an invoice issued in United Arab Emirates — TRN, VAT 5%, PINT AE (Peppol BIS)
Illustrative invoice issued by a seller in United Arab Emirates, showing the local tax-ID label, the VAT 5% line and the fields local rules require. Schematic — not a real invoice.

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Invoice requirements for other countries

Australia
Bahrain
Brazil
China
Egypt
France

This page is general information on cross-border invoicing, not tax or legal advice. Rules change and depend on your specific transaction — confirm with a qualified adviser or the local tax authority before relying on it.