Regulatory Compliance

FTA Compliance

E-Numerak is built to meet the UAE Federal Tax Authority's e-invoicing requirements under Federal Decree-Law No. 16 of 2024.

BIS 3.0UBL 2.15-Corner ModelPKI Signed
Compliance Pillars

How We Meet FTA Requirements

Every layer of the E-Numerak platform is engineered to satisfy UAE e-invoicing regulations.

BIS 3.0 / UBL 2.1 Format

Every invoice is generated as a structured UBL 2.1 XML document that conforms to the UAE PINT (Peppol International) billing specification.

Digital Signing

Invoices are digitally signed with accredited PKI certificates, ensuring authenticity, integrity, and non-repudiation as required by the FTA.

5-Corner Model

Invoices are transmitted through an Accredited Service Provider (ASP) and routed to the buyer and the FTA following the UAE 5-corner e-invoicing model.

Record Retention

Tax records are retained for the period mandated by UAE law, with full audit trails on every invoice action.

PKI & Encryption

End-to-end encryption and PKI-based digital signatures ensure invoice integrity and non-repudiation throughout the transmission lifecycle.

Full Audit Trail

Every invoice action — creation, validation, signing, submission — is logged with timestamps and user identity for complete traceability.

Regulatory Timeline

UAE E-Invoicing Roadmap

The mandate is rolling out in phases — E-Numerak supports you at every stage, from early adoption through full compliance.

2024Completed

Federal Decree-Law No. 16

UAE e-invoicing mandated by law, establishing a mandatory B2B/B2G e-invoicing framework for all businesses.

2025Completed

Phase 1 — B2B & B2G goes live

Large taxpayers begin issuing FTA-compliant e-invoices through accredited service providers (ASPs).

2026In Progress— now

Phase 2 — Middle segment & SMEs

Adoption period for the middle segment and small businesses across the UAE to onboard.

2027Upcoming

Full compliance

All taxable persons required to transact through the unified UAE e-invoicing framework.

Status as of 2026 — last updated September 2026

Regulatory Basis

Built on UAE Law

UAE e-invoicing is mandated under Federal Decree-Law No. 16 of 2024. Phase 1 covers B2B and B2G transactions. E-Numerak generates compliant structured invoices, signs them, and transmits them to the FTA through accredited service providers — so your business stays compliant without the complexity.

Talk to our compliance team