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Emirates mandate

The UAE e-invoicing program is run by two bodies: the Ministry of Finance (MoF) regulates and supervises it and accredits service providers, while the Federal Tax Authority (FTA) operates it, EmaraTax included. Both are the official sources of information on scope and deadlines.

Invoices are not exchanged directly between companies. They travel through accredited providers, in the architecture known as the 5-corner model:

The corners of the flow​

  • Corner 1 (Supplier): the company issuing the invoice.
  • Corner 2 (Supplier's ASP): the accredited provider that validates the document and routes it onward. This is the role A-Cube performs for you.
  • Corner 3 (Buyer's ASP): the accredited provider chosen by the recipient, which delivers the document to it.
  • Corner 4 (Buyer): the company receiving the invoice.
  • Corner 5 (FTA): tax reporting to the Federal Tax Authority, added in a later phase of the programme.

What this means for your integration​

To exchange documents under the mandate, a company must appoint an accredited provider and be onboarded through EmaraTax. See EmaraTax (central registry) for why that step is unavoidable, and Legal Entity for how a taxpayer becomes a legal entity in A-Cube.

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