This Ministry of Finance guide, Version 2.0 dated 26 October 2026, explains the UAE Electronic Invoicing System for Persons and Government Entities. It describes the five-corner Peppol PINT-AE framework, Accredited Service Providers, the scope of Business Transactions, exclusions such as sovereign activities, airlines and financial services, and the phased rollout with ASP appointment and implementation dates. It also covers invoice categories, eight special scenarios, tax categories, penalties, record retention under Article 11 of MD No. 243 of 2025, readiness steps, and clarifications on advance payments, retention, TIN and buyer identification.