UAE FTA Issues Final Technical Guidance on Mandatory E-Invoicing Fields and XML Structure

• The UAE Federal Tax Authority released a 16-page technical document detailing mandatory data fields, code lists, and XML structure for e-invoices, aligned with Peppol PINT AE specifications.
• E-invoicing will be introduced in phases: voluntary participation from July 1, 2026, and mandatory compliance for large businesses (≥ AED 50 million revenue) by January 1, 2027, smaller businesses by July 1, 2027, and government entities by October 1, 2027.
• Business-to-consumer (B2C) transactions are excluded from the mandate until further notice.
• The document mandates use of the Tax Identification Number (TIN) as the participant identifier and lists 51 mandatory fields for tax invoices, covering invoice, seller, buyer, totals, tax breakdown, and line-level details.
• Businesses must ensure their ERP, POS, and billing systems are ready to comply and integrate with Accredited Service Providers.

Source: kpmg.com

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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