The UAE Ministry of Finance (MoF) has launched a public consultation on the data dictionary for electronic invoicing (e-invoicing).

The consultation period will remain open until 27 February 2025.

It is a structured form of invoice data that is issued and exchanged electronically between a supplier and a buyer and reported electronically to the UAE Federal Tax Authority. It is important to note that unstructured invoice formats such as pdf, word document, images, scanned copies and emails are not eInvoices.

The consultation document details the data dictionary for transactions, with a visual comparison to current invoice requirements. Under the new eInvoicing system, a standard tax invoice will require 50 mandatory fields, 15 more than the current UAE VAT rules.

Earlier, the UAE  Ministry of Finance (MoF)  announced plans to implement a mandatory electronic invoicing (e-invoicing) system for business-to-business (B2B) and business-to-government (B2G) transactions.