What model does UAE e-invoicing use?
Decentralised 5-corner (DCTCE) on OpenPeppol
The UAE uses a Decentralized Continuous Transaction Control & Exchange (DCTCE) five-corner model — supplier, supplier’s ASP, buyer’s ASP, buyer, and the FTA — built on the OpenPeppol standard.
More on E-invoicing
What does an Accredited Service Provider do?Validates, converts, transmits e-invoices + reports to FTAWhat is the UAE e-invoicing initiative?National e-invoicing programme led by MoFWhen does UAE e-invoicing go live?Phased: pilot 1 Jul 2026; large firms live 1 Jan 2027Which transactions need e-invoicing?B2B and B2G transactions