## Documentation Index

Access the complete documentation index at:
https://www.zoho.com/ae/books/kb/llms.txt

Use this file to discover all available documentation pages before proceeding.

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# Who is required to send their transactions through Peppol?

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The UAE e-invoicing mandate applies to all businesses conducting in-scope B2B and B2G transactions, regardless of their VAT registration status. This includes mainland and free zone entities. The e-invoicing mandate applies to the following types of transactions in phases:

*   **B2B (Business-to-Business) transactions:** Businesses in scope must send e-invoices through the e-invoicing system. Businesses with annual revenue of AED 50 million or more must implement e-invoicing from 1 January 2027, while businesses with annual revenue below AED 50 million must implement it from 1 July 2027.
*   **B2G (Business-to-Government) transactions:** Business must implement E-invoicing for B2G transactions from 1 October 2027.
*   **B2C (Business-to-Consumer) transactions:** B2C transactions are currently excluded from the UAE e-invoicing system.
*   **Intra-group transactions:** Transactions between members of the same VAT group are in scope, but a 24-month grace period applies from 1 January 2027. E-invoicing requirements for these transactions is expected to be mandated from 1 January 2029.