Special processes
This topic covers the processes that fall outside the standard invoice flow: correction and cancellation, self-billing, system failure reporting, and archiving requirements for United Arab Emirates (UAE) electronic invoicing.
Invoice correction and cancellation
The UAE mandate doesn't support a direct cancellation message. To correct or cancel an invoice, issue an Electronic Tax Credit Note (type code 381). The credit note must reference the original invoice UUID and invoice number in BillingReference, and must include an appropriate reason code following the PEPPOL framework.
After the credit note is transmitted and confirmed, issue a corrected invoice if needed.
Self-billing
Self-billing is supported when all of the following conditions are met:
Both supplier and buyer are UAE VAT-registered.
Both supplier and buyer have a valid TIN
The supplier and buyer have a written self-billing agreement. Under this agreement, the supplier doesn't issue tax invoices for the covered transactions.
The buyer sends the self-billing invoice through their own ASP. The supplier receives it as an inbound document through Sovos. For field mapping, see Sample 6: Self-billing invoice.
Sovos doesn't validate the written agreement. This is a business obligation between the parties.
System failure reporting
If a system outage stops you from submitting your e-invoices, report the failure to the Federal Tax Authority (FTA) within two business days through EmaraTax.
Record the affected invoice date range and the steps taken to resolve the outage.
Archiving
Keep all invoice data for the following periods depending on the scenario:
| Scenario | Retention period |
|---|---|
| Taxable persons | 5 years from the end of the relevant tax period |
| All other persons | 5 years from the end of the calendar year the document was created |
| Real estate records | 7 years from the end of the calendar year the document was created |
| During FTA dispute or audit | Add 4 years to the applicable base period |
| After voluntary disclosure (within fifth year) | Add one more year |
You can store data inside or outside the UAE. The stored records can be retrieved and sent to the FTA on request in complete and readable form.