- The UAE will implement mandatory e-invoicing for all VAT-registered businesses starting in late 2024, with full rollout by Q2 2026
- Invoices must be submitted digitally in XML or JSON format via accredited service providers; paper or scanned invoices will not be accepted
- The system uses a five-corner model through the Peppol network, involving the issuer, receiver, both service providers, and the FTA platform
- Each member of a VAT group must have a separate endpoint for invoice submission to ensure traceability
- Businesses should prepare by auditing systems, selecting ASPs, and training staff to meet compliance requirements
