What is in scope
Invoices and credit notes a business issues to another business (B2B) or to a government entity (B2G). Each one travels as structured data through accredited service providers, not as a PDF by email.
B2C: what changes
Nothing yet. A sale to a consumer is outside the phases announced so far, so it stays under the existing VAT rules: a tax invoice, or a simplified tax invoice where the customer is not VAT-registered or the sale is AED 10,000 or less. No date has been announced for consumer sales.
The dates
| Voluntary pilot | from 1 July 2026 |
|---|---|
| Revenue AED 50 million or more: appoint a provider | by 30 October 2026 |
| Revenue AED 50 million or more: e-invoicing required | 1 January 2027 |
| Revenue under AED 50 million: appoint a provider | by 31 March 2027 |
| Revenue under AED 50 million: e-invoicing required | 1 July 2027 |
| Government entities | 1 October 2027 |
How it works: five corners
Your system sends the invoice to your accredited service provider (1 → 2). Your provider passes it to your customer's provider over the Peppol network (2 → 3), which delivers it to your customer (3 → 4). Both providers report the tax data to the Federal Tax Authority, the fifth corner. The format is PINT AE, the UAE's version of Peppol's international invoice specification.
Where Aqid ERP fits
Aqid ERP produces the signed PINT AE UBL XML with each invoice and keeps it with the invoice. It is not itself an accredited service provider, and its connection to providers is being built, not live: until it is, you hand the XML to your provider.