- The UAE Ministry of Finance issued Electronic Invoicing Guidelines v1.1 on June 1, 2026, covering all UAE B2B and B2G transactions regardless of VAT registration.
- Taxpayers remain fully responsible for secure storage and retention of e-invoices, credit notes, and logs, even when using cloud hosting or an ASP; records must stay retrievable by the FTA.
- Advance payments must be recorded in the “Paid Amount” field and linked to the final invoice via “Preceding Invoice Reference.”
- For retention billing, only the net amount payable is shown on the e-invoice, and VAT is calculated on that net amount; VAT on the retained portion is handled later when released.
- Valid invoices must be machine-readable XML under PINT AE via an ASP; PDFs or paper alone are not valid, and errors may trigger penalties of up to AED 5,000 per month.
Source: nrdoshi.ae
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.
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