Does the buyer also have obligations under UAE e-invoicing?
Yes. Ministerial Decision No. 243 of 2025 requires the recipient, as well as the issuer, to appoint an accredited service provider, to process e-invoices and electronic credit notes through the system, and to report them to the FTA within the timeline the Minister sets. Both sides meet these obligations through their providers.
On this page
Why main contractors care
A main contractor in scope receives subcontractor and supplier invoices as e-invoices through its provider. Its accounts payable process has to take invoices from the provider rather than from email.
Data changes
Issuers and recipients must tell their provider in writing of changes to their data registered with the FTA within five business days of the FTA confirming the change.
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 developer in scope receives a contractor's progress invoice through its own provider, which validates it and reports it to the FTA. The developer's finance team then approves it for payment in its accounting system.
Questions people ask
Does the buyer need a provider?
Yes, where it is in scope.
Does the buyer report to the FTA?
Yes, through its provider.
Can the buyer accept PDF invoices from in-scope suppliers?
They are not e-invoices.