The United Arab Emirates Treasury will release consultation documents on einvoicing – Detailed Review

The United Arab Emirates Treasury has released a public consultation document on the planned implementation of einvoicing in the UAE. The consultation document sets out the required ainvoicing fields, confirming that more conditional fields are present in the complete data dictionary. Released parties have been invited to comment on the extreme system proposed by February 27, 2025.

The United Arab Emirates (UAE) Ministry of Finance (MOF) has released a 168-page public consultation document on the planned implementation of Einvossing in the UAE, as explained on the MOF website. did. The consultation document outlines the expected data dictionary along with the main features of the proposed Einvoching model, the framework for Einvoking in the UAE, and specific use cases.

MOF will invite comments on the consultation document in accordance with the online submission set forth by February 27, 2025.

In October 2024, UAE MOF officially announced that einvoicing will be implemented in the UAE from June 2026, launching the Einvoicing Portal, which provides important information on new digital requirements for UAE companies. Einbours in the United Arab Emirates is part of the country’s broader digital transformation and tax compliance initiative.

The consultation document provides information that helps businesses assess the impact of proposed Einvoching data fields on processes and billing systems. The purpose of MOF in issuing consultation documents is to improve Einvoicing Data dictionary documents by gathering targeted feedback from stakeholders (companies and service providers). The consultation document is intended to provide an understanding to MOFs about the actual business and process requirements and to identify gaps or additional data fields. Furthermore, the consultation process aims to acquire a diverse perspective, including industry experts, accounting firms and einvoching service providers, and create a holistic and widely accepted e-invoice framework. That’s what I mean.

The consultation framework includes:

Targeted Business: The einvoicing requirements are expected to apply to all businesses operating in the UAE, regardless of their VAT registration status.

Data Dictionary Overview and Content: In the age of einvoicing, companies need to ensure that einvoices complies with all data requirements outlined in the data dictionary. This dictionary serves as the basis for Einvossing, and in this discussion, details the expected important data elements (fields) and their attributes of the most commonly used invoice types by UAE companies. I’m doing it. This includes tax invoices, tax credit notes, self-invoicing, and other applicable scenarios. The minimum required fields are also specified that are required when issuing tax invoices (50 fields) or commercial invoices (49 fields). Many of these are currently not covered by UAE Value Added Tax (VAT) laws. The consultation documents have been confirmed. More conditional fields exist in the complete data dictionary and have not been released yet.

Use Cases: The consultation document illustrates 16 use cases representing typical and common scenarios for generating tax invoices and tax invoices and tax invoices in the UAE. Of these, five have been identified as required (e.g. Standard tax invoices/tax invoices, commercial invoices, and self-build tax invoices/tax invoices/tax invoices), remaining serves as an additional requirement (e.g. reverse charging mechanism, zero-rated supply, summary tax invoices, disclosed agent billing invoices and credit notes).

Implementation Rollout: Details of the rollout strategy are pending, but it has been reaffirmed that it will be implemented in an extremely wavy manner.

In response to consultation documents, stakeholders are required to provide feedback on a set of questions.

Stakeholders will be able to participate in improving the Einvoching framework and enhancing the data dictionary by providing feedback on consultation documents by February 27, 2025, taking into account the feedback submission requirements. You can get it.

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Please contact us for additional information regarding this alert.

Ey Consulting LLC, Dubai

Ernst & Young – Middle East, Bahrain

Ernst & Young LLP (USA), Middle East Tax Desk, New York

Published by NTD’s Tax Technical Knowledge Services Group. Carolyn Wright, Law Editor