— May 16, 2026 · 11 min read

Middle East & Africa e-invoicing in 2026: a landscape

The Middle East and Africa zone forms a contrasting patchwork in 2026: Saudi Arabia is completing its Phase 2 in waves, the UAE is preparing its mandate, Egypt is consolidating its integrated B2B system, Israel ITA and Turkey GİB deploy at scale, Nigeria FIRS and South Africa SARS get under way. This article maps the progress of each mandate.

ZATCA — Saudi Arabia: Phase 2 in waves

The Zakat, Tax and Customs Authority began FATOORA Phase 2 in January 2023 with the first wave of 1,530 taxpayers (turnover > 3 billion SAR). The pace has accelerated: by April 2026 we are at wave 22, covering taxpayers above 2 million SAR. The perimeter is gradually closing in on the entire VAT-registered base.

The mandated format is an enriched subset of UBL 2.1 (Tax Invoice and Simplified Tax Invoice), with a QR code compliant with ZATCA specifications, XAdES electronic signature, submission via the FATOORA API in integration mode (clearance for B2B invoices with prior validation, reporting for B2C invoices within 24h). Implementing Regulations are accessible on the ZATCA portal and the Identity & Onboarding Service delivers the CSRs (Certificate Signing Request) for enrolment.

United Arab Emirates: 2026-2027 mandate

The Federal Tax Authority (FTA) published Federal Decree-Law n° 16/2024 on 6 February 2025 amending the VAT Law to allow e-invoicing, and prepared implementation via the Ministry of Finance and the UAE eInvoicing Strategic Roadmap. The model retained follows the 5-corner DCTCE approach (Decentralised Continuous Transaction Controls and Exchange) based on OpenPEPPOL with PINT (PEPPOL International) as the semantic baseline, similar to what Singapore and Malaysia are pushing.

Announced schedule: accreditation phase for ASP (Accredited Service Providers) is being finalised, publication of technical specifications mid-2026, gradual rollout by taxpayer segments starting 1 July 2026 for large enterprises, full B2B coverage by end of 2027. The Peppol Authority for the UAE has been set up to operate the SMP and qualify Access Points.

Egypt — ETA: generalised integrated B2B

The Egyptian Tax Authority launched its e-invoicing system in November 2020 for B2B (large companies), expanded to B2C e-receipts in 2022, and complemented in 2024-2025 by systematic POS integration for large retail. In 2026 the scope covers all VAT-registered enterprises, B2B and B2C alike, on a JSON canonical ETA format with USB-token PKI signature (CIB or ITIDA).

The ETA e-Invoicing portal operates in pre-clearance: submission by the issuer via API, validation of tax and structural rules, attribution of a UUID and long-id, ETA signature, then transmission to the receiver. The cryptographic rejection of a non-compliant invoice is immediate. It is one of the most mature arrangements on the African continent.

Israel — ITA: two-step clearance

The Israel Tax Authority published in 2022 the specifications of the Allocation Number model (mandatory prior allocation number), in force from 5 May 2024 for invoices above 25,000 ILS excluding tax, then threshold lowered to 20,000 ILS on 1 January 2025 and 10,000 ILS in 2026. The flow is the following: the issuer calls the ITA API to obtain an Allocation Number before issuance, this number is embedded in the invoice, the receiver verifies with the ITA before claiming VAT credit.

The payload format remains the issuer's responsibility (XML, PDF, private JSON), only the allocation number is standardised. The ITA is working in 2026 on a second step towards a truly structured e-invoicing, with a public consultation in progress.

Turkey — GİB: e-Fatura and e-Arşiv

The Turkish tax administration (Gelir İdaresi Başkanlığı) has operated since 2014 the e-Fatura system for B2B exchanges between registered enterprises (4-corner national model based on UBL-TR), and e-Arşiv for B2C invoices and B2B with non-registered counterparts. In 2026 the obligation gradually extends to SMEs: e-Fatura threshold lowered in 2025 to 3 million TRY turnover, then 1 million TRY announced for 2026, with extension planned to the entire VAT registry by 2027.

The e-Fatura format is UBL-TR (UBL 2.1 adapted), electronically signed by a qualified certificate issued by approved Turkish certification authorities (E-Tugra, Kamu SM, TURKTRUST). Routing via the GİB Portal or a private integrator is required, in 4-corner architecture with an SMP-like role operated by accredited integrators.

Nigeria — FIRS: Merchant Buyer Solution

The Federal Inland Revenue Service launched in 2024 its Merchant Buyer Solution project (initially announced for February 2024, then delayed), entering pilot phase in 2025 with a restricted group of large enterprises and retailers. The model retained is real-time clearance via the FIRS platform, in adapted UBL format with QR code and electronic signature. Generalised rollout for enterprises above 5 billion NGN turnover is announced for 2026, gradual B2C extension.

South Africa — SARS: consultation and roadmap

The South African Revenue Service published in 2024 a Discussion Paper on e-Invoicing opening an extended public consultation, with industry feedback collected through 2025. The South African schedule is more cautious: 2026 is a year of finalising technical specifications (envisaged models: clearance or DCTCE PEPPOL), with a pilot planned in 2027 and phased deployment between 2028 and 2030. SARS joined the OECD VAT Modernisation programme.

Other MEA countries in motion

• Jordan: ISTD (Income and Sales Tax Department) launched its Jo-Fotara platform in 2023, with B2B obligation being generalised in 2025-2026.
• Oman: the Tax Authority announced its e-invoicing project in 2024, deployment schedule for 2026-2027.
• Qatar: the General Tax Authority is preparing its framework, with consultations 2025-2026.
• Bahrain, Kuwait: preparatory studies underway, no operational mandate to date.
• Kenya, Ghana, Morocco, Tunisia: progressive steps, partial arrangements or in pilot.

Conclusion: a thickening patchwork

In 2026 the MEA zone is moving from a patchwork of separate national arrangements to a densification where every major economy has an operational or imminent mandate. Models diverge — pre-issuance clearance (ZATCA, Egypt, Israel), post-facto reporting, or 5-corner DCTCE (UAE) — but converge on a logic of prior control of tax flows. For a vendor or integrator, the challenge is to industrialise the partner orchestration layer and certificate management before the wave-by-wave extension.

For further reading, see the connected articles on Saudi e-invoicing, the APAC mandate tracker and cross-jurisdiction arbitration.