E-invoices: 14 business days, TIN or TRN, and codes 380 and 480
Since 1 October 2026 a business that is not registered for VAT has 14 business days to issue an e-invoice. The Ministry of Finance’s guidelines of 26 October also say which tax number goes on the invoice and when to use invoice type 480.
Ministerial Decision No. 197 of 2026 amended the main e-invoicing decision from 1 October 2026. Version 2.0 of the Ministry of Finance’s e-invoicing guidelines, published on 26 October, adds an appendix on tax numbers and invoice types and a section on advance payments.
What changes
- An e-invoice or e-credit note goes through the system within 14 business days of the transaction, counted from the earlier of the supply and the payment. Before 1 October the decision said 14 days. A VAT-registered business keeps the deadline set by the VAT law.
- A VAT-registered seller shows its 15-digit VAT TRN. A seller that is not registered for VAT shows its 10-digit Tax Identification Number (TIN), the first 10 digits of its TRN. A Corporate Tax TRN never goes in the VAT number field.
- Type 380 is a tax invoice where VAT applies. Type 480 is only for invoices whose supplies are all outside the scope of VAT. Exempt and zero-rated supplies stay on type 380 with the right tax category.
- A buyer that has not joined e-invoicing yet gets the address 0235:9900000098 on the e-invoice, and a VAT-registered seller also sends it a regular tax invoice, for example a PDF. An export buyer without a Peppol ID gets 0235:9900000099.
- When an advance has already been invoiced, the final e-invoice shows only what is left after it and refers to the advance e-invoice. An advance for one line comes off that line. An advance for the whole deal is split between lines as you and the buyer agree, and the split cannot change any line’s VAT treatment.
What to do
- If you are not registered for VAT, plan your invoicing so documents go out within 14 business days.
- Check that your invoicing system puts the right number in the right field: the VAT TRN if you are registered for VAT, the TIN if you are not.
- Review how you invoice advances. Where the advance can be taken off the line amounts, do not add a negative line for it.
What this means for you
Your ASP and your accounting system apply these rules field by field. The phase dates stay the same: businesses with revenue of AED 50 million or more go live on 1 January 2027, the rest on 1 July 2027. Our guide to PINT-AE and Peppol explains the fields and the network.
How QuickTax helps
For each company we keep the TRN and master data that e-invoicing relies on in order. QuickTax is building e-invoicing into its service: what this means for businesses under AED 50 million.
This update is for reference and is not tax advice. Sources: Ministerial Decision No. 197 of 2026 and the Ministry of Finance’s e-invoicing guidelines, version 2.0, sections 10.2 and 17.1.1 and Appendix 6.