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What are the e-Invoicing requirements?
The United Arab Emirates UAE has passed and published a law on value-added tax that allows e-invoicing but does not make it mandatory and recognizes the use of electronic invoices. In this regard, the buyer’s consent is not required. The Federal Law No.1 of 2006 on Electronic Commerce and Transactions establishes analogous rules, regulations and standards for the authentication and validity of electronic communications. In order to guarantee the authenticity and integrity of electronic documents, a digital signature is absolutely necessary.
The federal law states that UAE government agencies may take the following actions:
- Filing, creation and archiving of documents may be accepted from electronic way
- Licenses and permits may be issued in the form of electronic records
- Fees and payments may be accepted electronically
- Tenders and bids in the public sector are accepted electronically
Federal Legislative Decree No. 8 of 2017 on VAT also recognizes tax invoices both in written and electronic form.
The retention period of electronic invoices are 10 years and may be kept abroad without explicit requirements.
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Muzaffer Havcarci
INPOSIA e-Invoicing-Specialist
