Modell für E-Invoicing
  • Post Audit
Pflichtformat der Datei:
  • N/A
Anforderungen für B2G:
  • N/A
Anforderungen für die Archivierung
  • 5 Years
  • 15 Years for real estate
Elektronische Unterschrift
  • Nicht erforderlich


Der erfolgreiche Umgang mit steuerrechtlichen Vorgaben weltweit ist ein komplexes und ressourcenintensives Unterfangen. Jedes Land hat spezifische gesetzliche Vorschriften für die elektronische Rechnungsstellung, die sich ständig weiterentwickeln.

Die Nichteinhaltung dieser, ob absichtlich oder nicht, kann zu erheblichen Geldstrafen, Betriebsunterbrechungen und Schädigung der Reputation führen.

Compliance ist kompliziert

Sie wollen mehr darüber erfahren, wie Tungsten Network die Einhaltung gesetzlicher Vorschriften vereinfacht?



  • Informationen zu Mandaten
Mandatory B2B ‘e-billing system’ by July 2025 The Ministry of Finance announced that the UAE is planning to develop a new advanced E-Billing system for B2B transactions. The new system will be integrated in different phases with complete integration by July 2025.   It is not known what the "e-billing system" will look like, but it is likely UAE will adopt a similar CTC approach to KSA. 


  • Länder-Updates
VAT becomes the primary source of tax revenue The UAE implemented VAT at 5% in January 2018 in accordance with the GCC (Gulf Cooperation Council) VAT framework.  The total revenue collected from VAT has reached more than Dh 95.4 billion ($26 billion) as of October 2021.   “Now that we have passed the five-year mark since the introduction of VAT, it is fair to conclude that the tax has been a success and a true testament to the UAE’s ability to adapt to the new economic realities,” Nimish Goel, Partner at WTS Dhruva Consultants, spoke at the fifth anniversary of VAT. Additionally, reports have revealed that VAT will continue to be the primary source of tax revenues for a few more years in the country.  


  • Länder-Updates
New E-Commerce VAT Reporting Rules in the United Arab Emirates Currently, VAT registered taxpayers in the UAE are required to report taxable supplies in the emirate where the fixed establishment is located for resident taxpayers, or in the emirate where the supply is received for non-resident taxpayers. The UAE is made up of seven emirates: Abu Dhabi, Ajman, Dubai, Fujairah, Ras Al Khaimah, Sharjah, and Umm Al Quwain. As of 1st July 2023, the reporting rule will change for resident taxpayers that engage in e-commerce supplies. Change of reporting rule for resident taxpayers from 1st July 2023:
  • Resident taxpayers must report taxable supplies made through e-commerce in the emirate in which the supply is received, when the total value of supplies made through e-commerce exceeds 100 million UAE dirham ($27 million) per calendar year.
By adopting this new reporting requirement, the VAT revenue distribution between each emirate should be more equitable, and this requirement is in line with the global trend of taxing e-commerce supplies at the place of consumption.


  • Länder-Updates
Amendments to the VAT Decree from January 2023 Federal Decree-Law No. 18 of 2022 has been issued by the UAE Ministry of Finance amending certain provisions of the Federal Decree-Law No. 8 of 2017 on Value Added Tax (the VAT Decree-Law). The amendments will take effect on 1st January 2023. The following are a summary of the major changes to the VAT Law:
  • Registered persons who make taxable supplies are allowed to apply for an exemption from VAT registration if all their supplies are zero-rated and/or they no longer make any supplies other than zero-rated supplies. (article 15)
  • Additional zero-rated goods and services have been added, e.g healthcare related goods and services, importation of gas, etc. (article 45)
  • Tax Credit Notes must be issued within 14 days from the date of issuing tax invoices. (article 62)
Aside from these amendments, business in the UAE will be subject to a 9% Corporate Tax from 1 June 2023, this will align UAE with other Gulf Cooperation Council states.


  • Informationen zu Mehrwertsteuer-/G(S)ST-Sätzen
Vereinigten Arabischen Emirate führen Mehrwertsteuer ein

Im Februar 2016 kündigte der Golf-Kooperationsrat (GKR) an, dass die Mehrwertsteuer (MwSt) in den Golfstaaten ab Januar 2018 eingeführt werden würde.