The UAE chose not to build a government portal where businesses upload invoices. Instead, it adopted the Peppol five-corner model, a decentralised model where accredited intermediaries carry every invoice between businesses and pass tax data to the FTA. You cannot connect to the FTA directly.
The law says that “the Issuer and the Recipient, as applicable, shall appoint an Accredited Service Provider,” so both sides of a transaction need one: the seller to send, the buyer to receive.
The accreditation bar is high on purpose. According to the
Ministry of Finance, a UAE e-invoicing accredited service provider must:
- be a certified Peppol service provider that has passed the OpenPeppol conformance tests;
- have at least two years of experience running an e-invoicing system;
- hold ISO/IEC 27001 (information security) and ISO 22301 (business continuity) certificates;
- be registered for UAE Corporate Tax.