The UAE e-Invoicing Business Model, Explained
A 5-corner Decentralized Continuous Transaction Control and Exchange model showing how your invoice moves from your business to your buyer, and why the ASP in the middle is the whole decision.
The UAE eInvoicing Model
Decentralized Continuous Transaction Control and Exchange (DCTCE) — a 5-corner model. Invoices move ASP-to-ASP over PEPPOL, with a copy reported to the Ministry of Finance and Federal Tax Authority automatically.
eInvoicing users & ASPs
Outbound — supplier side
Send
Corner 1Supplier enters invoice data into their software, kicking off the process via their ASP.
Validate and transmit
Corner 2The sending ASP validates the invoice against the mandated standard, then transmits it to the buyer's ASP.
Confirm ID
The sending ASP checks the customer's details via the PEPPOL directory before transmitting.
Inbound — network & buyer side
Send securely
Invoice data moves from the sending ASP to the receiving ASP over the PEPPOL network.
Collect, validate and deliver
Corner 3The receiving ASP validates the invoice data and delivers it to the customer's software.
Receive
Corner 4The buyer's business software is populated with the invoice data from their ASP.
Ministry of Finance & Federal Tax Authority
Validate and forward
Corner 5The receiving access point validates tax-reporting data and transmits it to the Central Data Platform.
Central Data Platform
Data reported from Corner 2 and Corner 3 of every transaction is collected and stored here.
Businesses should shortlist from the current UAE MoF Pre-Approved ASP list, then confirm final accreditation status before production exchange. Choosing the right ASP is the core decision this tool helps you make.
Latest from the Federal Tax Authority
Straight from the FTA newsroom, so you are working from source material rather than a stale summary.
See where your business fits in this model
Run the free assessment to find out how ready you are and which ASP fits your Corner 2 and Corner 3 requirements.
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