VAT and e-invoicing for manpower supply companies in the UAE
Each client invoice carries 5% VAT, input tax on accommodation, transport and other bills is collected as you post them, and the VAT 201 is laid out from the ledger for you to enter on EmaraTax by the 28th day after the period ends. The layout has not yet been checked with a live filing, and how VAT applies to particular costs, such as worker housing or government fees, is for your tax adviser.
Your clients are businesses, so your invoices fall under the e-invoicing mandate. At AED 50M of revenue or more you transmit from 1 January 2027; below that, you appoint an accredited service provider by 31 March 2027 and transmit from 1 July 2027. Aqid ERP signs each invoice and credit note as PINT AE XML today; its connection to a provider is not yet live, and it is not a provider itself.