A guide for forwarders
UAE e-invoicing for freight forwarders: what changes and when
From 1 January 2027 the largest UAE businesses must issue B2B invoices as structured e-invoices exchanged through accredited service providers, and everyone else follows from 1 July 2027. This page sets out the dates, how the model works and what a forwarder should check now. It is a planning summary, not tax advice.
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01 · The dates
Who must do what, and by when
Set by Ministerial Decision No. 244 of 2025. Decision No. 66 of 2026 moved the first appointment deadline from 31 July to 30 October 2026 and left the 1 January 2027 go-live where it was. A voluntary pilot with selected taxpayers began on 1 July 2026.
| Who | Appoint an ASP by | E-invoicing mandatory from |
|---|---|---|
| Revenue of AED 50 million or more | 30 October 2026 | 1 January 2027 |
| Revenue below AED 50 million | 31 March 2027 | 1 July 2027 |
| Government entities in scope | 31 March 2027 | 1 October 2027 |
02 · The model
Structured data, through accredited providers
- PINT AE. The invoice is a structured document in PINT AE, the UAE’s version of the Peppol International invoice specification, rather than a PDF. A PDF can still travel alongside as a readable copy.
- Five corners. The supplier sends through its accredited service provider (ASP) to the buyer’s ASP and on to the buyer, and the tax data is reported to the Federal Tax Authority on the way.
- B2B and B2G. The mandate covers business-to-business and business-to-government transactions, with certain exclusions. Business-to-consumer is not in the announced scope.
03 · For a forwarder
What to check before your date
- Your band. Work out which revenue band you are in. For a forwarder with AED 50 million or more, the provider has to be appointed by 30 October 2026.
- Tax per line, not per invoice. A forwarding invoice usually mixes treatments, for example international freight alongside standard-rated local charges and disbursements. Whatever produces the e-invoice has to know the treatment of every line.
- Buyer data. Customer tax registration numbers and Peppol identifiers have to be held and correct before the first invoice goes out.
- Credit notes too. Credit notes travel the same route, so the process that corrects an invoice has to produce a structured credit note, not a manual adjustment.
04 · Where CargoSharks stands
On the roadmap, with no ship date
CargoSharks does not issue UAE e-invoices today, and we will not give a date we cannot keep. What exists: each invoice line already carries its tax treatment and rate, per entity and currency, and the hand-off to an accredited provider is built into the service but not switched on. What remains is generating the PINT AE document and connecting a contracted provider. We are not an ASP and do not plan to become one. Until it ships, issue e-invoices from your accounting system or your provider’s portal, and use the journal export to carry CargoSharks invoices into it.
The boundary
What CargoSharks does not do here
Stated as plainly as the dates above.
- PINT AE documentsNot generated. On the roadmap with no ship date.
- Transmission through an ASPThe connection is built but not switched on, and no provider is contracted.
- Being an ASPWe are not one and will not be. You will always need your own accredited provider.
Sources
UAE Ministry of Finance, announcement of the e-invoicing decisions and timelines (29 September 2025)
Checked on 5 October 2026. Dates set by the Ministry can move; read the Ministry’s own page before you plan against them.
When does UAE e-invoicing become mandatory for a freight forwarder?
It depends on revenue. With AED 50 million or more, appoint an accredited service provider by 30 October 2026 and issue e-invoices from 1 January 2027. Below that, appoint by 31 March 2027 and start on 1 July 2027.
What is PINT AE?
The UAE’s specification for structured e-invoices, built on the Peppol International (PINT) invoice standard. In-scope invoices are exchanged in this format between accredited service providers.
What is an ASP?
An accredited service provider approved by the Ministry of Finance to exchange e-invoices on the Peppol network and report them to the Federal Tax Authority. Every in-scope business must appoint one.
Does CargoSharks support UAE e-invoicing?
Not yet. Invoices carry tax treatment and rate per line and the provider hand-off is built, but PINT AE generation and transmission are on the roadmap with no ship date. Until then, issue e-invoices from your accounting system or provider and use CargoSharks’ journal export.
Is a PDF invoice still enough?
Not for in-scope transactions once your date arrives. The structured e-invoice exchanged through the providers is what counts; a PDF can still be sent as a readable copy.
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