Who can access e-invoice data in the UAE?
The Federal Tax Authority. Article 10 of Ministerial Decision No. 243 of 2025 gives it power to access and use any data processed, received and stored in the e-invoicing system, and, under the Tax Procedures Law, to share it with other government entities or foreign government bodies where required by an international agreement the UAE is party to.
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What this means for contractors
Every e-invoice and credit note becomes visible to the FTA close to real time. Differences between invoices and VAT returns, or between a contractor's sales and its clients' purchases, become easier to spot.
Pre-filled returns
The Ministry of Finance says e-invoicing will allow automatic pre-population of some VAT return fields and faster refunds.
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 subcontractor reports AED 2,000,000 of sales in its VAT return while its e-invoices to clients total AED 2,400,000. Because the FTA can see both, the gap is visible without an audit visit.
Questions people ask
Can the FTA see every e-invoice?
Yes, data processed, received and stored in the system.
Can it share data abroad?
Under the Tax Procedures Law and international agreements.
Will VAT returns be pre-filled?
The Ministry says some fields will be.