E-invoicing in the UAE: the timeline

The UAE is introducing mandatory e-invoicing between businesses in two steps, and a voluntary pilot is under way. Many vendors write that you must act now, without saying what is actually required. The article gathers the timeline, the format and the questions you should have clarified, and points to the authorities you must check with yourself before you choose a provider and set up Business Central.

The timeline

The dates in this article are as the rules stood in October 2026. Always ask to have them confirmed with the Ministry of Finance and the Federal Tax Authority (FTA), because dates and deadlines have been adjusted along the way.

The timeline as we know it:

From 1 July 2026: pilot.
From 1 January 2027: obligation for businesses with a turnover above AED 50 million.
From 1 July 2027: obligation for other businesses.

How the invoices must be sent

The format is PINT AE, which is sent over Peppol through an accredited service provider. A PDF, a Word file or an email attachment is not an e-invoice in this context. The system is a four-corner model, where both issuer and recipient use a provider.

So you cannot simply send an XML file from Business Central to the customer. A provider approved by the authorities must sit in between. You must obtain providers and terms yourself.

That means the timetable is not only about Business Central. You must also manage to agree with the provider, connect the systems and test, before the date that applies to you.

What Business Central can do

Microsoft Learn shows that the E-Documents module can send and receive documents in the PEPPOL BIS 3 format through external access points, and that extensions can be built for local formats. It is a framework, not a ready-made solution for the UAE.

The UAE is not on Microsoft's list of localizations for E-Documents as it stood in October 2026, and we have not found a standard solution for PINT AE. Third-party apps exist, and you should compare them, ask for documentation and see who the provider behind them is. We do not recommend any of them here.

What you can do now

Use the time before the requirement applies to you to sort out what has to be in order anyway.

Find out whether your turnover places you in the first or the second step.
Check whether customers and vendors in the UAE have a provider.
Correct VAT numbers and addresses in master data.
Choose a provider in good time, and get it documented how Business Central is connected.
Test with a pilot customer, if you can.

What we cannot say

We do not mention penalties, and we have not checked all exceptions, for example for private customers or public authorities. They are described by the authorities and may have changed.

Arabic language on invoices is another question, which you should clarify with the FTA or a local adviser.

Also check which deadlines apply for appointing a provider. They have been moved along the way, and we do not have a source that is official enough for us to mention them here. Ask the Ministry of Finance or your provider.

Questions for a provider, and next steps

When you talk to an accredited service provider, ask specific questions. Is the provider on the authorities' list, which you have checked yourself? Can it be connected to Business Central, and how? Who corrects if an invoice is rejected? What happens if you change provider?

Also ask how inbound invoices end up as purchase documents. It is just as important as sending, because both issuer and recipient must use a provider.

We work in Denmark and the UAE. An e-invoicing app is an idea under development at our company. It is not available and has no price or date. Write to us if you want to talk about your setup.