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E-Faktur FTA UEA: PPN 5 %, TRN, dan Apa yang Datang di 2027

UEA bergeser dari rezim post-audit ke yang sepenuhnya interoperable. Berikut apa yang berubah bagi penjual — dan mengapa TRN Anda kini lebih penting dari sebelumnya.

Invocie Team · 8 Maret 2026 · 4 menit baca


The UAE's e-invoicing journey looks deceptively simple from the outside: 5% VAT, a clear TRN scheme, and a Federal Tax Authority that publishes detailed guidance. The reality is more interesting because the UAE chose interoperability over clearance — and the implementation deadline is closer than most CFOs realize.

Today: post-audit with strict invoice content rules

FTA still operates a post-audit model. You issue an invoice, send it to the buyer, and store it for five years. But the FTA enforces strict content rules. Every B2B tax invoice must include both seller and buyer TRNs (Tax Registration Numbers, 15 digits), AED-denominated amounts even for foreign-currency invoices, and a sequential serial number that cannot reset mid-year.

2027: Peppol PINT for B2B

The Ministry of Finance has confirmed that the second-phase rollout will use Peppol's PINT (Public International Network Tax) profile — a 4-corner model where certified Access Points route invoices and forward tax data to the FTA in near-real-time. This puts the UAE in the same architectural family as Singapore, Malaysia, and (soon) most EU countries — a meaningful divergence from KSA's clearance approach.

  • Phase 1 (already live): Government and large taxpayer pilots through approved Access Points.
  • Phase 2 (Q3 2027): Mandatory for B2B between VAT-registered entities above a turnover threshold.
  • Phase 3 (target 2028): All VAT-registered taxpayers including B2C reporting.

What sellers should do now

Three things, in priority order: (1) confirm your Peppol Endpoint ID is registered against your TRN, (2) make sure your invoice generator produces UBL 2.1 conformant to the EN 16931 + PINT profile, and (3) pick an Access Point partner before the rush. Capacity will tighten as 2027 approaches.


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