The UAE's e-invoicing mandate introduces a voluntary pilot starting 1 July 2026, with mandatory adoption for large businesses from January 2027. The pilot allows eligible firms to test structured electronic invoicing via accredited service providers before full implementation. The mandatory phases will extend to all in-scope businesses and B2G transactions by October 2027.

UAE: The Ministry of Finance extends the Accredited Service Provider appointment deadline to 30 October 2026 while keeping the 1 January 2027 e-invoicing go-live date. Botswana will apply VAT to remote digital services from 1 June 2026, impose reverse charge on government entities and large unregistered businesses, and require electronic fiscal devices for all registrants. Germany is consulting a change to its VAT grouping rules that would take effect from 2029, replacing automatic Organschaft with a declaration requirement.

UAE: The Ministry of Finance has extended the deadline for appointing an Accredited Service Provider to 30 October 2026, while the e-invoicing go-live date remains 1 January 2027. Businesses with revenue of AED 50 million or more must now plan for ASP selection and onboarding before the new deadline.

The UAE Ministry of Finance and Federal Tax Authority have launched the pilot phase of the country's e-invoicing system, starting 1 July 2026. The pilot will test the 5-corner model and voluntary implementation is available, while mandatory deadlines for high-revenue businesses are set for 30 October 2026 and 1 January 2027.

United Arab Emirates: The Federal Tax Authority has amended the mandatory e-invoicing timetable, extending deadlines for high-revenue businesses. Businesses with annual revenue of at least AED 50 million must appoint an Accredited Service Provider by 30 October 2026 and implement e-invoicing by 1 January 2027.

The United Arab Emirates has designated Comarch as an Accredited Service Provider for its upcoming e-invoicing mandate. The company will act as a Trust Anchor, managing secure data transmission and real-time clearance for businesses. The January 2027 deadline and penalty of AED 5,000 for non-appointment underscore the urgency.

UAE businesses must prepare for mandatory electronic invoicing, with the UAE Ministry of Finance recognising VAT IT as a pre-approved service provider. Companies with annual revenue above AED 50 million must appoint an accredited service provider by 30 October 2026 and be fully compliant by 1 January 2027, while those with revenue of AED 50 million or less must appoint by 31 March 2027 and comply by 1 July 2027.

The UAE Ministry of Finance has launched a Peppol-based e-invoicing test, with a phased mandate starting in 2027. The rollout includes mandatory ASP appointments for large taxpayers from October 2026, with subsequent waves for smaller businesses and B2G compliance by October 2027. Intra-group e-invoicing will become mandatory in January 2029.

The UAE will roll out a mandatory B2B Peppol e-invoicing regime starting in 2027, with phased waves based on turnover thresholds and a 4‑corner model for connectivity. Large businesses must appoint an Accredited Service Provider by 30 Oct 2026, and the Ministry of Finance has issued v1.1 e‑invoicing guidelines and technical specifications, including the PINT AE format. The system will also support e‑reporting and a decentralized CTC and Exchange Model for B2G and intra‑group transactions.

UAE e‑invoicing will give the Federal Tax Authority real‑time, invoice‑level visibility via the Peppol network, enabling automated matching of output and input VAT. The new system requires businesses to align VAT return timing with invoice transmission, ensure credit notes reference original invoices, and depend on suppliers’ successful transmission for input VAT recovery. Firms should update supplier agreements and reconcile monthly to avoid audit triggers.

The UAE's Cabinet Resolution 106 imposes escalating penalties for e‑invoicing non‑compliance, with specific deadlines for appointing an accredited service provider and implementing the system. Phase 1 businesses (annual revenue ≥AED 50 million) must appoint an ASP by 30 Oct 2026 and have the system live by 1 Jan 2027, while Phase 2 businesses face similar obligations by 1 Jul 2027. Penalties include AED 5 000 per month for missed appointments, AED 5 000 per month for delayed implementation, AED 100 per invoice outside the system (capped at AED 5 000/month), and AED 1 000 per day for unreported system failures.

UAE Ministry of Finance has extended the deadline for appointing an Accredited Service Provider (ASP) to 30 October 2026 for businesses with annual revenues of AED 50 million or more. The mandatory implementation of the UAE e‑invoicing system remains 1 January 2027 for that revenue bracket, while lower‑revenue businesses and government entities have separate deadlines. Businesses must prepare ERP readiness, XML invoice compliance, and VAT configuration ahead of the implementation dates.

The UAE has postponed the deadline for appointing an Accredited Service Provider (ASP) from July to October 2026, tightening the implementation window for mandatory e‑invoicing and e‑reporting, which will take effect in January 2027. Large taxpayers with revenues above AED 50 million face heightened operational risk if they delay ASP selection. Businesses are urged to secure an ASP early to allow for pilot testing, parallel reporting, and adequate training before the go‑live date.

The Federal Tax Authority (FTA) has announced a new initiative that broadens the range of construction costs eligible for VAT refunds for UAE nationals building new homes. Effective 1 January 2026, citizens can claim refunds on a variety of items—including staff quarters, home gyms, smart security systems, and complete reconstruction projects—provided they meet all conditions and documentation requirements. The digital VAT refund platform has been updated to reflect these new categories.

The UAE Federal Tax Authority has broadened the range of construction costs eligible for VAT refunds for citizens building new homes, effective 1 January 2026. The initiative covers items such as staff quarters, home gyms, smart home systems, swimming pools, and full reconstruction projects, and is expected to generate over AED 1 billion in approved refunds in 2026.

The UAE Ministry of Finance released version 1.1 of its Electronic Invoicing Guidelines on 1 June 2026, clarifying data storage responsibilities, advance payment invoicing, and sample invoice calculations to support the country’s digital tax infrastructure.

UAE Ministry of Finance has issued updated e‑invoicing guidelines ahead of the July 2026 pilot, detailing the launch timetable, transition periods, and storage responsibilities. The guidelines confirm that all UAE businesses must adopt e‑invoicing, with a 24‑month transition for VAT groups and specific turnover thresholds for phased compliance. Taxpayers remain responsible for archiving invoices even when using accredited service providers, and advance payment invoicing must be linked within the Peppol PINT‑AE framework.

UAE's Ministry of Finance has extended the deadline for large taxpayers to appoint an Accredited Service Provider (ASP) to 30 October 2026, while keeping the mandatory e‑invoicing go‑live dates unchanged. Large businesses must issue e‑invoices via the Peppol network in PINT AE format from 1 January 2027, with smaller businesses and government entities following in July and October 2027 respectively. The amendment also introduces a white‑label mechanism for ASP accreditation, allowing UAE‑based firms to partner with international technology providers.

The UAE Ministry of Finance has postponed the first phase of its e‑invoicing mandate, extending the deadline for large businesses to appoint an Accredited Service Provider (ASP) to 30 October 2026. The broader implementation timeline remains unchanged, with the pilot phase launching on 1 July 2026 and mandatory e‑invoicing via the Peppol network scheduled for 1 January 2027 for large firms, 1 July 2027 for smaller businesses, and 1 October 2027 for government entities.

The UAE Ministry of Finance has extended the deadline for appointing Accredited Service Providers (ASPs) for the eInvoicing system to 30 October 2026. Entities with annual revenues exceeding AED 50 million must fully implement eInvoicing by 1 January 2027. Amendments to Ministerial Decisions now allow local firms to partner with third‑party providers, and 32 ASPs have been approved.