Privacy policy ↗

UAE On track

The UAE requires businesses to exchange invoices electronically over Peppol and, on every transaction, have their provider independently report a summary of the tax data straight to the Federal Tax Authority (FTA) — in near-real time, not as a periodic filing. This is called DCTCE (Decentralized Continuous Transaction Control and Exchange), and it's the jurisdiction Arratech supports most fully today.

The mandate at a glance

  • Every VAT-registered business, and some non-VAT-registered ones, will eventually be in scope, phased by annual revenue.
  • The pilot programme for invited businesses started on 1 July 2026, when go-live became mandatory for them. Large businesses (revenue ≥ AED 50 million) had to appoint a provider by 31 July 2026 and must go live by 1 January 2027. Smaller businesses follow by 1 July 2027, and government entities by 1 October 2027.
  • Every business appoints a single accredited provider that handles both sending and receiving on their behalf.
  • The regulatory model runs the tax authority itself as a participant on the Peppol network — there's no separate government gateway involved.

How it works

  • Invoices and credit notes use the UAE-specific Peppol invoice format (PINT AE) and travel over the standard Peppol network.
  • Businesses are identified by their Tax Registration Number (the first 10 digits, under Peppol identifier scheme 0235). If your business is part of a VAT tax group, each member has its own number and onboards individually.
  • On every transaction, your provider — and independently, the receiving party's provider — each submit a derived tax-summary document straight to the FTA. It's not a copy of your invoice, just the tax-relevant data, and it happens within minutes of the invoice being validated.
  • Delivery and tax-reporting outcomes are both confirmed automatically, so you can see exactly what happened to each invoice and each tax submission.

Special receivers

Some UAE documents are not meant to reach a buyer on Peppol. For these, the FTA requires suppliers to use predefined receiver identifiers:

  • 0235:9900000097: deemed supply
  • 0235:9900000098: buyer not yet on e-invoicing
  • 0235:9900000099: export to a buyer without a Peppol ID

When you send a document to one of these receivers, Arratech validates and accepts it, but does not deliver it on the Peppol network. The tax authority expects no delivery, only a tax report, and Arratech sends that report to the FTA on your behalf.

The transaction ends COMPLETED once the report has been filed, or FAILED if it could not be, and its deliveryMode is REPORT_ONLY. COMPLETED confirms that the report was handed over for filing, not that the FTA accepted it. The report goes to the FTA as a separate transaction, and the FTA's response arrives on that one. No delivery receipt (MLS) will arrive for the original document, because nothing was delivered to a receiving access point. The field, and how to list these transactions, are described in the Transactions section of the API reference.

What Arratech handles for you

  • Peppol Access Point and directory registration under your Tax Registration Number.
  • Validation of your invoices and credit notes against the UAE format.
  • Delivery tracking for every invoice you send or receive.
  • Tax-summary document generation and submission to the FTA — this is live in production today, making UAE our most complete jurisdiction pipeline.

Getting set up

  1. Create your Arratech account and organisation — Getting Started, Create an Organisation.
  2. Register as a participant using your Tax Registration Number — Create a Participant.
  3. Send invoices in the UAE format — Send a Transaction.
  4. Add a webhook so you're notified as things happen — Add a Webhook.
  5. Confirm delivery status for every invoice — Verify delivery with MLS.