UAE Ministry of Finance Issues Mandatory Electronic Invoicing Guidelines and Penalties for Businesses

The UAE Ministry of Finance issued mandatory electronic invoicing guidelines on 23 February 2026, using the Peppol five-corner model.
E-invoicing applies to all businesses in the UAE, regardless of VAT registration, unless specifically excluded.
Businesses must use their Tax Identification Number (TIN) as their electronic invoicing identifier.
The rollout will be phased, and penalties are specified for non-compliance, but not during the voluntary period before mandatory implementation.
The guidelines should be read alongside several ministerial and cabinet decisions detailing system implementation, eligibility, and penalties.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.