What is the Peppol network used for UAE e-invoicing?

Article 1 – Definitions The following words and expressions shall have the meanings assigned against each, unless the context requires otherwise: State Ministry Authority Person Financial Year : : : : : Business Day : United Arab Emirates. Ministry of Finance. Federal Tax Authority. Any natural person or juridical person. The Gregorian calendar year or the (12) twelve-month period for which the Person prepares financial statements. Any day of the week, except weekends and official holidays of the government of the State. Ministerial Decision No. 64 of 2025 and its amendments – As published by the Ministry of Finance 1 Business : Electronic Invoicing : System Electronic Invoice : Electronic Note Credit : Tax Data : Electronic Invoicing : Services Service Provider : Pre-Approval : Data Dictionary : Any activity conducted regularly, on an ongoing and independent basis by any Person and in any location, such as industrial, commercial, agricultural, vocational professional, service or excavation activities or any other activity related to the use of tangible or intangible properties. An electronic system designated for the issuance, transmission, exchange and sharing of invoice and credit note data. An invoice issued, transmitted, and received, through the Electronic Invoicing System, in a structured electronic format that enables automatic and electronic processing. A credit note issued, transmitted and received, through the Electronic Invoicing System, in a structured electronic format, that enables automatic and electronic processing. Information directly or indirectly required for the purposes of tax reporting and compliance, including but not limited to tax registration numbers, transaction details and tax amounts payable. The service of sending, receiving and exchanging Electronic Invoices, Electronic Credit Notes and any related business documents, in accordance with the standards mandated by the Ministry, developed and made available as part of the Peppol Interoperability Framework. An organization authorized by OpenPeppol to access the Peppol Interoperability Framework. A provisional approval issued to a Service Provider following the Service Provider’s application for Accreditation by the Ministry in accordance with this Decision. The centralized repository containing the rules and data elements required for Electronic Invoices and Electronic Ministerial Decision No. 64 of 2025 and its amendments – As published by the Ministry of Finance 2 Peppol Interoperability Framework Peppol Architectural Framework : End User : : Peppol Governance : Framework Accreditation : Accredited Service : Provider OpenPeppol : Peppol Service : Provider Agreement Peppol Services : Credit Notes in accordance with the governance standards of the Peppol Interoperability Framework and the requirements prescribed by the Ministry. The Peppol Architectural Framework and the Peppol Governance Framework. The set of specifications that define the requirements for achieving business process interoperability within the Peppol Interoperability Framework and ensure interoperability for End Users. An identified or identifiable entity that is responsible for the business content of the datasets that are exchanged (by sending and/or receiving) with another such entity using Peppol Services over the Peppol Interoperability Framework. The set of agreements, internal regulations and operational procedures governing and operationalising the Peppol Interoperability Framework. The official approval issued by the Ministry to Service Provider in accordance with this Decision. A Service Provider that is granted Accreditation to provide Electronic Invoicing Services in the State, in accordance with this Decision. An international non-profit association responsible for the development and maintenance of the Peppol Interoperability Framework. The agreement between the OpenPeppol and the Service Provider that grants the authorisation to the Service Provider to provide Peppol Services based on the Peppol Interoperability Framework in the authorised Peppol service domains. Services provided by a Peppol Service Provider in compliance with a Peppol Service Provider Agreement and the Peppol Interoperability Framework. Ministerial Decision No. 64 of 2025 and its amendments – As published by the Ministry of Finance 3 Peppol Service : Provider Product or PSP Product Peppol Authority : Specific Requirement or PASR Central Register : PINT AE : The technology product(s) used by a Service Provider to provide Electronic Invoicing Service to End Users. Any specific requirements prescribed by the Ministry in addition to those set out under the Peppol Interoperability Framework. The repository containing the list of Accredited Service Providers established and maintained by the Ministry and the list of End Users onboarded by those Accredited Service Providers to provide Electronic Invoicing Services in the State. The Peppol International concept and methodology is used to delineate a family of technical specifications which describe the format of business documents such as Electronic Invoices and Electronic Credit Notes and allows for customisation according to national requirements while maintaining interoperability across global regions, as part of the Peppol Interoperability Framework. The State’s requirements are defined in the corresponding Data Dictionary.

Article 1 – Definitions The following words and expressions shall have the meanings assigned against each, unless the context requires otherwise: State Ministry Minister Authority Government Entity : : : : : United Arab Emirates. Ministry of Finance. Minister of Finance. Federal Tax Authority. Ministries, government departments and agencies, authorities and public institutions and bodies in the State, whether Federal or local, or any other entities treated as Government Entities, in accordance with the decisions issued by the Cabinet for the purposes of implementing the provisions of the VAT Law. Ministerial Decision No. 243 of 2025 – As published by the Ministry of Finance 1 Business Day : Tax Procedures : Law VAT Law : VAT Executive : Regulation VAT Person Business : : : Date of Business : Transaction Registrant : Electronic Invoicing System : Electronic Invoice : Electronic Credit : Note Issuer : Any day of the week, except weekends and official holidays of the Federal Government. Federal Decree-Law No. 28 of 2022 on Tax Procedures, and its amendments, and any other Federal law replacing it. Federal Decree-Law No. 8 of 2017 on Value Added Tax, and its amendments, and any other Federal law replacing it. Cabinet Decision No. 52 of 2017 on the Executive Regulation of the Federal Decree-Law No. 8 of 2017 on Value Added Tax, and its amendments, and any other Cabinet Decision replacing it. Value Added Tax imposed under the VAT Law. Any natural person or juridical person. Any activity conducted regularly, on an ongoing and independent basis by any Person, such as industrial, commercial, agricultural, professional, vocational, service or excavation activities or anything related to the use of tangible or intangible properties. The earlier of the date on which the Business Transaction occurred or the date of receipt of payment for the Business Transaction. Any Person who is registered for VAT and has been issued a Tax Registration Number under the VAT Law. An electronic system designated for the issuance, transmission, exchange and sharing of invoice and credit note data in accordance with this Decision. An invoice issued, transmitted, and received in a structured electronic format that enables automatic and electronic processing, in accordance with this Decision. A credit note issued, transmitted and received in a structured electronic format that enables automatic and electronic processing, in accordance with this Decision. Any Person who is obligated to issue, transmit, share and exchange Electronic Invoices and Electronic Credit Notes through the Electronic Invoicing System, in accordance with this Decision. Ministerial Decision No. 243 of 2025 – As published by the Ministry of Finance 2 Recipient : Excluded Person Excluded Transaction Business Transaction Airline : : Aircraft : Electronic Ticket : Electronic Miscellaneous Document : Airway Bill : Accredited Service Provider : : : Electronic : Invoicing Services System Failure : Any Person who shall receive Electronic Invoices and Electronic Credit Notes through the Electronic Invoicing System, in accordance with this Decision. A Person who is not required to comply with this Decision. A Business Transaction for which there is no exchange and reporting requirement, in accordance with this Decision. Any transaction conducted in full or in part by a Person in the course of its Business. An enterprise which is certified by the civil aviation authority of the State or any other state to operate Aircrafts for commercial purposes and perform scheduled or non-scheduled air transport services, or both, and which are available to the public for carriage of passengers, mail and/or cargo. A transport vehicle which is certified as airworthy by a competent aeronautical authority. An electronic document issued by an Airline which contains information and conditions of a contract related to the carriage of passengers. An electronic document issued by an Airline in accordance with the International Air Transportation Association standards to facilitate the fulfillment of optional or ancillary services related to the carriage of passengers. An electronic document issued by an Airline to confirm the receipt of goods and to prove the contract of carriage. A Service Provider that is granted Accreditation to provide Electronic Invoicing Services in the State, in accordance with Ministerial Decision No. 64 of 2025. The service of sending, receiving and exchanging Electronic Invoices and Electronic Credit Notes in accordance with the standards specified by the Ministry. Any technical malfunction, disruption, or unavailability of the Electronic Invoicing System that prevents the Issuer or Recipient from complying with their obligations under this Decision. Ministerial Decision No. 243 of 2025 – As published by the Ministry of Finance 3

Article 14 – Production Certificate and Access Upon successful completion of the Pre-Approval testing procedures under Article 13 of this Decision, the following steps shall be followed prior to the granting a PreApproval to the Service Provider: 1. The Service Provider shall obtain a production Public Key Infrastructure certificate from OpenPeppol in accordance with the Peppol Interoperability Framework. 2. The Service Provider shall obtain the EmaraTax production End User verification Application Programming Interface from the Authority. 3. The Service Provider shall perform a trial run to onboard the End Users using the production Application Programming Interface from the Authority, register the End Users to the Peppol Interoperability Framework. 4. The Service Provider shall perform a trial run on the Peppol Interoperability Framework using the production Public Key Infrastructure certificate issued to the Service Provider and successfully complete the Peppol testing requirements established internationally and by the State, within the production environment. Ministerial Decision No. 64 of 2025 and its amendments – As published by the Ministry of Finance 10