🇦🇪 United Arab Emirates
Decentralised DCTCE 5-corner Peppol model under MoF and FTA. ASP appointment deadline 30 Oct 2026; pilot from 1 Jul 2026; mandatory 1 Jan 2027 (>= AED 50M), 1 Jul 2027 all others, 1 Oct 2027 government. PINT-AE format (UBL 2.1 subset) with 51 mandatory fields. v1.1 Guidelines (1 Jun 2026) add Appendix 5 on advance payments and retention.