Resources
E-Invoicing In United Arab Emirates
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Legislation
The Federal Law No.1 of 2006 on Electronic Commerce and Transactions
Tax Authority
The UAE Federal Tax Authority
Mandatory Status
Voluntary
Format
Electronic format
e-Signature
Mandatory
Archiving
10 years
UAE had published a law on VAT which allows electronic invoicing and recognised the use of electronic invoices even though e-Invoicing is still not mandatory in the country. With the KSA issuing the regulations and announcing the timelines for implementation of electronic invoices, the Gulf countries like UAE has also indicated its intention to implement e-Invoicing. The process of filing VAT returns in UAE is online and can be performed only through FTA’s portal.