Can a buyer issue e-invoices on the supplier's behalf in the UAE?
Yes. Article 9 of Ministerial Decision No. 243 of 2025 lets the recipient issue an e-invoice or electronic credit note on behalf of the issuer, provided both are VAT registrants and the conditions in the VAT Executive Regulation, or as the Minister determines, are met.
On this page
Where self-billing helps
Main contractors paying many small subcontractors on certified measurements already hold the figures. Self-billing lets the main contractor issue the invoice from its own certificate, if both parties agree and meet the conditions.
Agents
Article 8 separately lets an agent acting for a principal issue and transmit e-invoices and credit notes on the principal's behalf.
Where SupaJack Construct fits
SupaJack Construct does not transmit e-invoices. It stores the company's Peppol endpoint ID and produces tax invoices and credit notes with the data a provider needs, and the company's accredited service provider handles exchange and reporting.
Related tools and guides
See the answers on when e-invoicing starts, what an e-invoice is, accredited service providers, the 14 business day deadline and whether SupaJack Construct sends e-invoices, plus the VAT guide for contractors and finance and VAT in SupaJack Construct.
Worked example
A main contractor certifies AED 120,000 for a registered tiling subcontractor. Under a self-billing arrangement meeting the VAT conditions, the main contractor issues the e-invoice on the subcontractor's behalf through its provider.
Questions people ask
Must both be VAT registered?
Yes.
Which conditions apply?
Those in the VAT Executive Regulation, or as the Minister determines.
Can an agent issue e-invoices?
Yes, under Article 8.