e-Invoicing and VAT return in the United Arab Emirates (UAE)

The government has published a law on electronic invoice transactions. However, there is no obligation yet. The Federal Law No.1 of 2006 on Electronic Commerce and Transactions introduced the regulation of electronic account documents, records, and validation processes like authorization, and signature. With the Federal Legislative Decree No. 8 of 2017 regulation reminded. When e-Invoice becomes mandatory, according to these laws, invoices will have to be generated and sent only in electronic format, an electronic signature will be mandatory and there will be a ten-year archiving obligation.




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