🇦🇪 United Arab Emirates - E-Invoicing Specifications (FTA e-Invoicing)

Status: 🔴 Mandatory Clearance | Active Authority: FTA (Federal Tax Authority) Platform: e-Invoice Management System

1. Context & Overview

The UAE implemented mandatory e-invoicing through the FTA. The system follows a Clearance Model requiring real-time validation for B2B transactions. The mandate applies to all businesses registered for VAT.

2. Technical Workflow (Clearance Model)

flowchart TD
    S["Invoicerr (Supplier)"] -->|1. Generate XML| X[XML Document]
    X -->|2. Digital Signature| Cert[Digital Certificate]
    Cert -->|3. Submit to FTA| FTA[FTA Platform]
    
    FTA -->|4. Validation| V[Schema + Rules]
    V -->|5. Clearance| FTA
    
    FTA -->|6. Return ACK + UUID| S
    
    S -->|7. Send Invoice| C[Client]
    S -->|8. Store XML| DB[Archive]

🧱 Key Components

1. e-Invoice Reference Number (IRN): Unique identifier
2. Digital Certificate: FTA-approved
3. XML Format: UBL 2.1 with FTA extensions
4. Clearance: Real-time validation

3. Data Standards & Formats

A. Required Format

• XML Format: UBL 2.1 with FTA customization
• Encoding: UTF-8
• Digital Signature: Required

B. Document Types

C. Critical Data Fields

• TRN: Tax Registration Number (15 digits)
• VAT Rate: 5% standard, 0% exports
• IRN: Unique reference number
• Invoice Date: ISO 8601

4. Business Model & Compliance

A. Workflow

1. TRN Registration: Obtain UAE tax ID
2. Certificate: Acquire FTA digital certificate
3. XML Generation: Create UBL document
4. Signing: Apply electronic signature
5. Submission: Send to FTA
6. Delivery: Send to buyer

B. Archiving

• Retention: 6 years
• Format: Original XML

5. Implementation Checklist

• TRN Registration: Obtain UAE tax ID
• Digital Certificate: Acquire FTA certificate
• UBL 2.1 Engine: Build XML generator
• Signature Integration: Implement signing
• FTA API: Connect to platform
• Document Types: Support all invoice types

6. Resources

• FTA Portal: Tax.gov.ae
• e-Invoicing Section: FTA E-Invoicing