UAE-FTA

Federal Tax Authority (UAE) compliance, Africa / Middle East.

Definition

FTA (Federal Tax Authority) is the UAE federal tax authority. Has been piloting since 2023 the eBilling / eInvoicing project with public consultation 2024 on the PEPPOL-5-corner-model. B2B/B2G pilot phase planned for 2026. Current framework: 5% VAT via the EmaraTax portal, PDF tax invoices with mandatory TRN.

Origin

Federal Decree-Law 8/2017 on VAT. FTA established in 2016. eInvoicing roadmap published May 2024.

Example in context

Today: PDF tax invoice with TRN 100123456700003. From 2026: mandatory transmission via FTA-accredited PEPPOL Access Points.

Related terms

• PEPPOL BIS 3.0 — target format.