UAE: FTA clarification VATP046 defines the e-invoicing terms, and the fifth corner is contracted
The Federal Tax Authority issued public clarification VATP046 in September 2026, formally introducing the statutory definitions underpinning the regime — Electronic Invoicing System, Electronic Invoice and Electronic Credit Note — alongside the VAT law amendments that support them. Separately, on 28 September 2026 the FTA contracted a provider to operate its Peppol Corner 5 access point, the component that receives tax data as invoices move across the network. That is the piece of the Decentralised CTC and Exchange model the FTA itself operates, and it being under contract is a concrete signal the 1 January 2027 go-live is proceeding. Businesses above AED 50 million must appoint an accredited service provider by 30 October 2026 — now weeks away.