Special processes
This page 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 Sovos transmits and confirms the credit note, issue a corrected invoice to replace the original.
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 which 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 to manage.
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 you took to resolve the outage.
Archiving
Keep all invoice data for the following periods depending on the scenario:
| Scenario | Retention period |
|---|---|
| Taxable persons | Five years from the end of the relevant tax period |
| All other persons | Five years from the end of the calendar year the document was created |
| Real estate records | Seven years from the end of the calendar year the document was created |
| During FTA dispute or audit | Add four 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. Store records so you can retrieve and send them to the FTA on request in a complete and readable format.