United Arab Emirates MOF Posts Guideline on E-Invoicing in English

The Emirati Ministry of Finance Feb. 23 posted online, in English, an electronic invoicing guideline. Topics covered include that: 1) mandatory electronic invoicing will apply to all persons conducting domestic business transactions, regardless of VAT registration or establishment in the country, and unless an exclusion applies, like for specified supplies by airlines and financial service providers; 2) the electronic invoicing pilot program starts July 1, and voluntary implementation starts July 1; 3) businesses with annual revenue of at least 50 million Emirati dirhams (US$13.6 million) must appoint an accredited service provider (ASP) by July 31, 2026, and implement electronic invoicing ...