🇦🇪 United Arab Emirates
DCTCE (Decentralised Continuous Transaction Control & Exchange) 5-corner Peppol model. Pilot from 1 July 2026; mandatory 1 January 2027 for businesses with annual revenue ≥ AED 50M; 1 July 2027 for all other businesses; 1 October 2027 for government. ASP appointment deadline via EmaraTax extended to 31 October 2026.