UAE: Technical guidance on mandatory e-invoicing fields

The UAE Federal Tax Authority (FTA) on February 23, 2026, issued a new technical document detailing the complete set of required data elements for both electronic tax invoices and commercial electronic invoices (XML) under the UAE electronic invoicing system.

The publication provides the final mandatory field requirements aligned with the UAE’s national adoption of Peppol PINT AE specifications and follows the introduction of the e-invoicing mandate under Ministerial Decisions 243 and 244 of 2025.

Background and effective dates

Under Ministerial Decision 244 of 2025, the UAE will introduce electronic invoicing in phases:

Voluntary phase

• July 1, 2026: Voluntary participation available for businesses meeting the FTA’s technical requirements

Mandatory phases

Taxpayer category	Accredited service provider (ASP) appointment deadline	Mandatory e-invoicing date
Businesses with ≥ AED 50 million revenue	July 31, 2026	January 1, 2027
Businesses with < AED 50 million revenue	March 31, 2027	July 1, 2027
Government entities	March 31, 2027	October 1, 2027

Business-to-consumer (B2C) transactions remain excluded from the mandate until further notice.

Key highlights from the new technical document

The 16-page FTA publication clarifies the full semantic model, code lists, and XML structure for UAE e-invoices. Key highlights include:

• Mandatory use of tax identification number (TIN)
  • The participant identifier for e-invoicing purposes will be the business’s TIN, defined as the first 10 digits of the corporate tax registration number (TRN).
  • Businesses not required to register for corporate tax must still register with the FTA to obtain a TIN.
• Adoption of PINT AE (UAE Peppol specification)
  • The document references UAE-specific Peppol implementation guidelines and includes predefined values for:
    • Business process type
    • Specification identifier
    • Electronic address formats
    • Seller identifier “0235” for UAE-registered businesses
• Full list of 51 mandatory fields for electronic tax invoices, grouped under:
  • Invoice details (invoice number, date, type code, currency code, payment due date, transaction type flags, specification identifier, payment means type code)
  • Seller details (seller name, electronic address [TIN], electronic identifier “0235,” legal registration details, TRN/TIN, tax scheme, address elements)
  • Buyer details (buyer electronic address and identifier, name, TRN where applicable, address elements)
  • Document totals (sum of line net amounts, totals with and without tax, tax amounts, payable amount)
  • Tax breakdown (tax category code, rate, taxable amount, tax amount)
  • Invoice line level requirements (line ID, quantity, unit of measure, item prices, tax category, tax rate, AED equivalents)
• Mandatory fields for commercial electronic invoices (XML)
  • The document includes an adapted list for non-tax invoices, aligned to PINT AE and consistent with the tax invoice structure.

What it means for businesses

• System readiness is critical: The list of mandatory fields establishes the required mapping for ERP, point-of-sale (POS), and billing systems that must integrate with an Accredited Service Provider (ASP).
• Master data alignment: Companies must ensure accurate TIN definitions, legal registration identifiers (TL, EID, PAS, CD), and complete buyer/seller master data.
• Transaction classification: Several transaction flags (e.g., free trade zone, margin scheme, deemed supply) are mandatory and must be applied consistently.
• Peppol compliance: Businesses must prepare to use Peppol PINT AE formats for XML generation and transmission.

Next steps for taxpayers

With the pilot program launching on July 1, 2026, and the first mandatory deadline on January 1, 2027, businesses have only a short window to prepare. Implementing Peppol-compliant e-invoicing requires ERP adjustments, data cleansing, and integration with an ASP, all of which take meaningful time.

Taxpayers may need to immediately:

• Assess system readiness and data gaps against the 51 mandatory fields outlined by the FTA
• Begin ERP upgrades for Peppol PINT AE, ensuring the ability to issue and receive structured XML invoices
• Engage early with an ASP to secure onboarding capacity ahead of the July and January deadlines
• Strengthen master data governance, particularly TIN-linked electronic addresses and UAE legal registration identifiers

Contact us

For further information, contact a KPMG tax professional:

Philippe Stephanny | philippestephanny@kpmg.com

Ramon Frias | ramonfrias@kpmg.com