UAE-FTA-DETAIL

UAE FTA VAT 5% + Peppol e-invoice 2026.

Definition

UAE FTA tax administration: Emaratax portal (e-services, launched 2022), VAT registration mandatory AED 375000+ annual turnover, monthly or quarterly VAT returns via Emaratax, Excise Tax (tobacco, soft drinks, energy drinks), Corporate Tax (since June 2023, 9% above AED 375000 profit). E-invoicing roadmap: September 2024 announcement, July 2025 voluntary Phase 0, July 2026 mandatory Phase 1 B2B large enterprises, July 2027 Phase 2 mid-size, format PINT Peppol BIS UAE customisation, OpenPeppol Authority UAE (joining Peppol network). Non-compliance penalties AED 5000-50000.

Origin

UAE FTA Federal Decree-Law No. 13 of 2016 FTA foundation ; VAT introduced 1 January 2018 ; Corporate Tax 1 June 2023 ; e-invoicing roadmap September 2024 ; Phase 1 mandatory July 2026.

Example in context

Emirates Group (Dubai) prepares its SAP ERP for e-invoice UAE Phase 1 compliance July 2026: migration to UBL 2.1 PINT Peppol UAE, UAE OpenPeppol Authority Access Point integration, digital signature, VAT 5% on all international flights + cargo.

Related terms

• Peppol BIS 3 — PINT base standard.