The UAE is replacing paper and PDF invoices with structured PINT-AE XML exchanged through Accredited Service Providers on the Peppol network. ERP E-Invoicing Solutions — powered by Marmin — delivers real-time CTC reporting, 5-Corner DCTCE compliance, and frictionless integration with your existing ERP.
Ministerial Decision 243/244 · Cabinet Decision 106/2025 · Peppol PINT-AE · CAPOFIN Division
30 10 2026
ASP Appointment
Deadline (Phase 1)
01 01 2027
Phase 1 Go-Live
(Revenue ≥ AED 50M)
51
Mandatory PINT-AE
Data Fields
5K
AED / month max
non-implementation
Aligned with UAE Ministry of Finance & Federal Tax Authority mandates
Ministerial Decision No. 244 of 2025
Large enterprises go first; SMEs and government entities follow. Voluntary adoption opens from 1 July 2026 — penalties do not apply to voluntary participants.
Go-Live: 1 July 2026
MoF-nominated pilot programme plus opt-in voluntary adoption for all businesses. Gain operational experience before mandatory enforcement.
ASP Appointment: N/A (opt-in)
Annual revenue ≥ AED 50 million · B2B & B2G
Go-live unchanged despite ASP extension — implementation window is shorter than it appears.
Annual revenue < AED 50 million · in-scope B2B/B2G
All government entities regardless of turnover
DCTCE Framework
The UAE adopted a Decentralised Continuous Transaction Control & Exchange (DCTCE) model on the Peppol network. Invoices flow through accredited ASPs with parallel FTA reporting — never directly between businesses.
Your ERP generates compliant PINT-AE XML (UBL 2.1) with all 51 mandatory fields populated at source.
Marmin
Schema validation, business-rule checks, cryptographic hashing, digital signing, and Peppol routing.
Buyer's accredited provider receives, validates, and delivers the structured invoice to recipient systems.
Automated AP processing, secure archival, and FTA-requested retrieval — data integrity over server geography.
Parallel, near-real-time tax data reporting and compliance monitoring — the continuous control layer.
Instead of emailing a PDF, your ASP validates the invoice, routes it across Peppol to your customer's ASP, and reports the transaction to the FTA — simultaneously.
0235:[10-digit TIN] from TRN or standalone TIN
Automated CTC
Cryptographic hashing, transmission, and validation — zero manual touchpoints.
Native Interoperability
API integration into Global ERP networks without infrastructure overhaul.
Dual-Track Ready
Structured XML for compliance + human-readable PDF for non-ready counterparties.
Cabinet Decision No. 106 of 2025
Enforceable administrative penalties apply to both issuers and recipients. Fines compound monthly, per document, and per day of delay.
Violation 1
Failure to implement e-invoicing system or appoint ASP by deadline
AED 5,000 / month (or part thereof)
Violation 2
Failure to issue/transmit e-invoice or e-credit note through the system
AED 100 / document · cap AED 5,000/month
Violation 3
Failure to notify FTA of system failure (issuer or recipient)
AED 1,000 / day (or part thereof)
Violation 4
Failure to notify ASP of changes to FTA-registered data
AED 1,000 / day (or part thereof)
| Violation | Administrative Penalty (AED) | Operational Impact |
|---|---|---|
| Failure to implement e-invoicing system or appoint ASP by deadline | 5,000 / month | 6 months late = AED 30,000 before a single invoice is issued |
| Failure to issue/transmit e-invoice or e-credit note | 100 / document | Capped at AED 5,000/month per category — high-volume B2B hits cap fast |
| Failure to notify FTA of system failure (issuer or recipient) | 1,000 / day | ERP downtime becomes a daily penalty event |
| Failure to notify ASP of changes to FTA-registered data | 1,000 / day | TIN, address, or legal entity changes must trigger ASP notification |
Voluntary participants before their mandatory date are excluded from penalties under Cabinet Decision 106. Start from 1 July 2026 to test workflows before enforcement.
Marmin
Every in-scope business must appoint one ASP for both accounts receivable (issuance) and accounts payable (receipt). We connect your ERP to the Peppol network through CAPOFIN's accredited infrastructure.
Map transaction flows, ERP data fields against 51 PINT-AE mandatory fields, and confirm your compliance phase.
API/middleware integration into your ERP, accounting platform, or third-party billing system — no radical re-coding.
End-to-end testing, EmaraTax ASP appointment, and production Peppol routing with real-time FTA CTC reporting.
37+
MoF pre-approved ASPs in the ecosystem
4–8
Weeks typical integration timeline
1
ASP required per legal entity (AR + AP)
Appointment via EmaraTax · [PLACEHOLDER: ASP accreditation reference]
30-Second Assessment
Answer four questions to see your ASP appointment deadline, go-live date, and estimated penalty exposure.
Complete the form to see your compliance phase, deadlines, and penalty exposure.
Get in Touch
Whether you're preparing for Phase 1 in January 2027 or planning ahead for Phase 2, our team will assess your ERP readiness and ASP integration path.
Your consultation request has been submitted. A confirmation email has been sent to your inbox, and a CAPOFIN compliance specialist will contact you within 1 business day.