E-invoicing in UAE

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Federal Tax Authority (FTA) in UAE – Taxes, Services & E-Invoicing

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Flick team

Last updated at

September 19, 2025

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Federal Tax Authority (FTA) in UAE

     The Federal Tax Authority of the United Arab Emirates was formed in 2016 to regulate and enforce federal taxes across the country. It manages Value Added Tax, Excise Tax, Corporate Tax, and UAE e-invoicing. Starting July 2026, e-invoicing will be required for all B2B and B2G transactions. B2C businesses must also join the Peppol network to receive purchase invoices.

The FTA works on smooth tax administration, promotes compliance, and supports economic diversification away from oil revenues. This blog explains the role of the authority, its taxes, services, penalties, steps for compliance and how flick network will support businesses with full e-invoicing compliance.

Federal Tax Authority and Its Role in UAE Tax System

The Federal Tax Authority manages tax laws and enforces regulations across the United Arab Emirates (UAE). Its work secures financial stability and will support long-term economic growth.

Its main roles include:

  • Economic Diversification
     The FTA collects and manages tax revenue to reduce reliance on oil and expand non-oil sectors including trade, tourism, and services.

  • Revenue Generation
     It ensures Value Added Tax, Excise Tax, and Corporate Tax are collected and used for government projects and services.

  • Sustainability
     Through structured monitoring, the authority builds resilience of the economy and supports national development.

  • Compliance and Education
     The FTA gives clear guidance, awareness programs, and training to make tax processes simple and transparent.

FTA Services and Functions

The Federal Tax Authority (FTA) offers services that make tax compliance easier and maintain transparency across the United Arab Emirates. These services help businesses and individuals meet the law, manage records accurately, and fulfill obligations efficiently.

Key services include:

  • Registration Services
     The FTA enables registration for VAT, Excise Tax, Corporate Tax, Tax Groups, Tax Agents, Warehouse Keepers, and Customs Clearing Companies.

  • Deregistration Services
     Eligible businesses can deregister for VAT, Excise Tax, Corporate Tax, Tax Groups, and Designated Zones to avoid extra obligations.

  • Tax Refunds
     Refunds are available for tourists, foreign businesses, UAE nationals building homes, and diplomats.

  • Amendment Services
     Businesses can update registration details, tax agent records, excise goods information, and company details.

  • Clarifications and Support
     The authority handles inquiries, complaints, and suggestions to provide clarity on tax rules.

  • Administrative and Penalty Services
     Requests for penalty waivers, reconsiderations, and exceptions can be filed by businesses.

  • Special Licenses and Certificates
     The FTA issues tax residency certificates, commercial activity certificates, and digital tax stamps.

Major Taxes Managed by the FTA

The Federal Tax Authority (FTA) manages a set of taxes to secure proper collection and compliance across the United Arab Emirates. Each tax is a source of revenue for national projects and will support the financial stability of the country.

The FTA oversees the following taxes:

  • Value Added Tax (VAT)
     Introduced in 2018 at 5 percent, VAT applies on most goods and services. It is a key source of non-oil revenue and will continue to fund infrastructure and essential public services.

  • Excise Tax
     This tax applies on products harmful to health or the environment. Items include tobacco, carbonated drinks, and energy drinks. Rates range from 50 percent to 100 percent. The aim is to reduce harmful consumption and promote sustainable choices.

  • Corporate Tax
     Launched in June 2023 at 9 percent on taxable profits above 375,000 AED, this tax creates a fairer business environment. It will raise government revenue and increase accountability in the corporate sector.

  • UAE E-invoicing
     Starting July 2026, UAE E-invoicing will require businesses to issue, receive, and manage invoices electronically for all B2B and B2G transactions. B2C businesses must also join the system to receive purchase invoices through the Peppol network.

How Businesses Can Prepare for UAE E-invoicing

The mandatory system of e-invoicing will change how a business manages transactions and how it stays compliant with the Federal Tax Authority. To meet the rules and to avoid penalties, a company will need to focus on the following steps:

  • Upgrade accounting or ERP systems: A business will need systems that can create structured invoices which meet the standards of the FTA.

  • Connect to the Peppol network: A company will join the network either directly or through a certified provider so invoices can be sent and received in a secure way.

  • Train staff: Employees will learn the process of issuing, receiving, and validating digital invoices which will help avoid errors and delays.

  • Update supplier and customer data: Accurate master data will make invoice processing smooth and will lower the risk of compliance issues.

  • Use solutions like flick network: A trusted platform will support onboarding, will automate the rules of compliance, and will give ongoing support to keep operations seamless.

How Flick Network Supports Compliance

 flick network provides an end-to-end e-invoicing solution that will integrate on the existing ERP or billing platforms of a business without replacing current systems. The platform offers key features that ensure compliance, accuracy, and efficiency:

Create e-invoices in approved formats
 Flick will generate invoices in the PINT AE format approved by the Federal Tax Authority. Each invoice will be validated and ready for submission without manual adjustments. This keeps every transaction accurate, traceable, and compliant with regulations.

Connect with the Federal Tax Authority
 The platform links directly with the FTA through a Peppol-certified Access Point. This connection will provide real-time validation and secure submission. It will also ensure smooth compliance on every requirement of the authority.

Manage corrections and credit notes
 A business can issue corrections or credit notes directly on the platform. This reduces errors and keeps records accurate. It will also lower the risk of penalties or delays that come with incorrect invoicing.

Support high invoice volumes
 Flick can process a large number of invoices each day without slowing down ERP or billing systems. Business operations will continue without disruption even during periods of high transaction volumes.

Receive purchase invoices digitally
 Businesses of every type can receive purchase invoices electronically through Flick’s Peppol integration. This keeps all records digital, easy to track, and fully compliant with authority rules.

Access ongoing local support
 Flick Network will provide continuous support for setup and daily operations. Teams of a business will have expert guidance to maintain smooth invoicing and uninterrupted compliance.

Conclusion

The  Federal Tax Authority manages the collection of taxes across the United Arab Emirates with a focus on fairness and transparency. It handles Value Added Tax, Excise Tax, Corporate Tax and the new e-invoicing system that will be mandatory from July 2026. Its services will make it easier for a business to meet tax obligations and manage reporting but ignoring the rules will lead to significant penalties. 

Early preparation will reduce the risk of issues and will keep business operations steady. To adapt to the e-invoicing system smoothly, businesses can use solutions like flick network which will help with the issuing, receiving and managing of invoices in line with the requirements of the FTA.

FAQs

  1. What is the Federal Tax Authority (FTA) in UAE?
     The FTA is the government body that manages federal taxes in the UAE. It handles Value Added Tax, Excise Tax, Corporate Tax and the new e-invoicing system that will start in July 2026.

  2. What does the FTA do?
    The FTA handles tax registration, payment processing and compliance for businesses and individuals.

  3. Which taxes does the FTA oversee?
     The FTA manages VAT, Excise Tax and Corporate Tax. It will also make e-invoicing mandatory from July 2026 for all eligible businesses.

  4. How can a business register with the FTA?
     A business can register for VAT, Excise Tax and Corporate Tax on the FTA e-Services portal. The portal also allows registration of tax agents, tax groups and designated zones.

  5. What happens if a business does not follow FTA rules?
    A business that ignores FTA rules will incur fines and penalties.

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