The United Arab Emirates (UAE) Ministry of Finance (MoF) has released a public consultation document — providing a consultation period until 27 February 2025 — on the planned introduction of eInvoicing in the UAE, as explained on its website. This follows the October 2024 announcements by the MoF confirming that the UAE will introduce a decentralized continuous-transaction control-and-exchange (DCTCE) five-corner model.

The public consultation document contains the main features of the planned eInvoicing model, the framework of eInvoicing in the UAE, as well as the expected Data Dictionary, along with specific use cases. Interested parties are invited to comment on the elements covered in the document.

This is the first formal public consultation process initiated by the UAE government in respect of the design and implementation of eInvoicing. The MoF acknowledges that having an effective consultation with the public, particularly the business community, is essential to shaping an eInvoicing regime that is compatible with the UAE's business environment, because public comments can help explain how relevant stakeholders or interested parties perceive the proposed eInvoicing regime.

The MoF invites comments on the public consultation document to be submitted as per the prescribed online submission by 27 February 2025.