PINT-AE and the UAE e-invoicing mandate

The 30-second version

From 1 July 2026, large UAE businesses can voluntarily start using electronic invoicing. By 1 January 2027, businesses with revenue ≥ AED 50M must issue all B2B invoices electronically through an MoF-accredited Accredited Service Provider (ASP), formatted in PINT-AE, transmitted over the Peppol network. Everyone else follows on 1 July 2027.

B2C transactions are not in scope (yet).

What is PINT-AE?

PINT stands for "Peppol International Invoice" — a structured XML format for invoices. PINT-AE is the UAE-specific variant: the same base structure, plus UAE-specific fields (TRN, emirate, VAT category codes that match Form 201).

Think of it like a passport for invoices. Every UAE B2B invoice will need to be issued in this structured format so that the FTA, your buyer, and your buyer's accountant all read the same data without manual rekeying.

What is an ASP?

An Accredited Service Provider is a software company licensed by the UAE Ministry of Finance to transmit electronic invoices on behalf of businesses. The ASP sits between your invoicing software and the Peppol network — they validate the PINT-AE XML, sign it, transmit it to your buyer, and report metadata to the FTA.

By 2027 you cannot issue B2B invoices yourself without going through an ASP. There's no "just email a PDF" option for in-scope transactions.

Where ScanVAT fits — and where it doesn't

ScanVAT generates PINT-AE-structured data from your scanned invoices. We are not an ASP. We do not transmit to Peppol. We do not submit to the FTA.

What we do: turn your photographed/uploaded invoices into the exact XML structure your ASP expects to receive, with the right tax codes, the right emirate allocations, and the right line-item structure. Your ASP ingests our export and handles the transmission step.

Why this matters: most ASPs charge per-transaction transmission fees, but the data-preparation work is the expensive part. By doing the structured-data prep upstream, you cut your ASP integration cost dramatically.

The phased timeline

What you need to do, by deadline

Before 31 July 2026 (if you're ≥ AED 50M revenue)

1. Pick an ASP from the MoF-accredited list (published at mof.gov.ae).
2. Sign their service agreement.
3. Decide how PINT-AE data flows from your invoicing tool to the ASP — either direct API integration, or via a pre-formatter like ScanVAT.
4. Run a parallel month in November/December 2026 where you issue both PDF and PINT-AE invoices, to catch issues before mandatory go-live.

Before 31 March 2027 (if you're < AED 50M revenue)

Same steps, six months later. The smart move: get on the voluntary phase from July 2026 so you're not learning under pressure when the mandate kicks in.

What this is NOT

• Not the same as Form 201. Form 201 is your quarterly VAT return. E-invoicing is real-time invoice transmission. You still file Form 201 on top.
• Not a replacement for keeping invoice records. The 5-year retention requirement under Federal Decree-Law No. 28 of 2022, Article 78 still applies.
• Not optional after the mandate date. Non-compliant invoices are invalid; your buyer can refuse to pay them and reclaim input VAT.

The honest disclosure

ScanVAT is not an Accredited Service Provider (ASP). Under UAE Ministerial Decision No. 243 of 2025, electronic invoices must be transmitted through an MoF-accredited ASP over the Peppol 5-corner network. ScanVAT generates PINT-AE-formatted data that your ASP can ingest, reducing integration work. For the official list of pre-approved ASPs see mof.gov.ae.

Sources

• UAE Ministerial Decision No. 243 of 2025 — scope and framework
• UAE Ministerial Decision No. 244 of 2025 — phased timeline
• UAE Cabinet Decision No. 106 of 2025 — penalties
• UAE Electronic Invoicing Guide v1.0, 23 February 2026
• Ministry of Finance: mof.gov.ae