MoF Publishes Public Consultation Paper on E-Invoicing

The UAE Ministry of Finance (MoF) has released a public consultation paper on e-invoicing, outlining its proposed UAE e-invoicing data dictionary. This document serves as a key resource, providing a detailed e-invoicing framework, an overview of the data dictionary, and a comprehensive catalogue of all required data elements necessary for generating, exchanging, processing, and reporting e-invoices.
What is an e-Invoice?
An e-invoice is a structured digital invoice that is electronically generated, exchanged, and reported between a supplier and a buyer to the UAE Federal Tax Authority (FTA).
It is important to note that unstructured invoice formats, such as PDFs, Word documents, images, scanned copies, and emails, do not qualify as e-invoices under the UAE's proposed framework.
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