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Mandate intelligence, written by the people building for it.

Practical guides we maintain for partners on the markets we build for. When regulation moves, these pages move with it.

01 Country flows

Every mandate, end to end.

Five markets, one view: the model each country chose, the milestones already behind it, and the dates still ahead — kept in sync with the full country guides as regulation moves.

ModelDecentralized 5-corner CTC (DCTCE)
FormatPINT AE
AuthorityMinistry of Finance + FTA
StatusPhase 1 · 1 Jan 2027
Oct–Nov 2025

Legal framework published Done

Ministerial Decisions 243 & 244 of 2025 establish the system and timeline; Cabinet Decision 106 of 2025 sets the penalties.

2025 – ongoing

ASP accreditation Open

Service providers accredit with the FTA under MD 64/2025 Art. 16 — ERP integration capability is a core criterion. The MoF publishes the approved-provider list.

1 July 2026

Pilot underway Underway

Selected businesses in the Taxpayer Working Group began exchanging live e-invoices ahead of the mandate.

30 October 2026

Phase 1 ASP appointment deadline Critical

Businesses with revenue ≥ AED 50M must have appointed their Accredited Service Provider — extended from 31 July 2026 by a May 2026 amendment to MD 244/2025.

1 January 2027

Phase 1 go-live — revenue ≥ AED 50M Scheduled

Mandatory issuance and receipt of PINT AE e-invoices for large businesses. Penalties under Cabinet Decision 106/2025 become enforceable.

1 July 2027

Phase 2 go-live — all remaining businesses Scheduled

Businesses below AED 50M revenue (ASP appointed by 31 March 2027). Applies regardless of VAT registration status.

1 October 2027

Government entities go live Scheduled

B2G flows complete the rollout.

What this means: the pilot is running and the clock points at 30 October — Phase 1 businesses must appoint their ASP before penalties become enforceable in January 2027.

Full UAE guide
ModelCTC clearance + optional Peppol
FormatMyInvois (UBL) + PINT MY
AuthorityLHDN/IRBM + MDEC
StatusLive nationwide
1 August 2024

Phase 1 — turnover above RM100M Done

Malaysia's largest taxpayers begin mandatory e-invoicing through MyInvois, with a 6-month relaxation period allowing consolidated invoices.

1 January 2025

Phase 2 — RM25M to RM100M Done

Mid-large businesses join the mandate, again with a 6-month consolidated-invoice relaxation.

1 July 2025

Phase 3 — RM5M to RM25M Done

The mid-market comes in scope, bringing tens of thousands of businesses onto MyInvois clearance.

6 December 2025

Exemption threshold raised to RM1M Done

Cabinet approves raising the exemption threshold to RM1M annual turnover — eliminating the previously planned 1 July 2026 final phase for micro-businesses.

1 January 2026

Final phase — turnover up to RM5M Done

The long tail of SMEs goes live. From the same date, transactions above RM10,000 require an individual e-invoice — no more consolidation for them.

February 2026

Scale confirmed Live

IRB reports more than 200,000 taxpayers using e-invoicing and over 1 billion transactions recorded through MyInvois.

What this means: this is daily operations now — every in-scope invoice clears MyInvois for a UIN, and the SME onboarding backlog is where service providers compete.

Full Malaysia guide
Model4-corner Peppol exchange
FormatPeppol BIS Billing 3.0
AuthorityFPS Finance + FPS BOSA
StatusLive · enforced
6 February 2024

Law adopted Done

The Belgian VAT Code is amended to mandate structured B2B e-invoicing, building on the established B2G Peppol infrastructure (Mercurius).

2 December 2025

Final guidance published Done

FPS Finance publishes its FAQ and clarifications — including the exclusion of non-established foreign VAT registrants.

1 January 2026

B2B mandate live Done

Structured e-invoices become mandatory for domestic B2B between Belgian-established VAT taxpayers — Peppol BIS Billing 3.0 by default.

1 Jan – 31 Mar 2026

Tolerance period Ended

No sanctions for taxpayers able to demonstrate reasonable, timely compliance efforts.

1 April 2026

Full enforcement In force

Graduated fines of €1,500 / €3,000 / €5,000 per offence apply, and non-compliant invoices can jeopardize the buyer's VAT deduction.

2028 (planned)

Near-real-time e-reporting Planned

Belgium plans a 5-corner e-reporting layer replacing the annual client listing — moving toward the CTC pattern already live in the Gulf.

What this means: steady state — the mandate is enforced, and the long tail of Belgian SMEs still onboarding is where Access Points win or lose.

Full Belgium guide
ModelPeppol 5-corner CTC
FormatPINT-style Oman profile (expected)
AuthorityOman Tax Authority (OTA)
StatusPilot · Aug 2026
Early January 2026

OTA becomes a Peppol Authority Done

Oman confirms adoption of the Peppol framework for Fawtara, joining the decentralized CTC pattern established by the UAE.

February 2026

Sandbox & developer environment Done

Technical sandbox opens for service providers and solution vendors to begin integration work.

May 2026

Service-provider accreditation opens Open

Access Point / service-provider accreditation with the OTA as the local Peppol Authority. The registration window is live now.

August 2026

Phase 1 pilot — 100 largest VAT taxpayers Next up

The pilot cohort begins exchanging e-invoices through accredited providers. Pilot relationships here define the early market.

February 2027

Phase 2 — all large VAT payers Indicative

Expansion to all large VAT-registered businesses, per OTA roadmap coverage. Date indicative, not final regulation.

August 2027

Phase 3 — all VAT-registered businesses Indicative

Remaining VAT-registered taxpayers join, with full rollout broadly expected by 2028.

What this means: accreditation is open now and the pilot starts in weeks — the providers attached to the first 100 taxpayers define the early market.

Full Oman guide
ModelHybrid CTC — expected, not confirmed
FormatTBD — Peppol expected by analysts
AuthorityMinistry of Finance + GTA
StatusDraft law
6 May 2026

Draft law approved Done

The Council of Ministers approves the draft e-invoicing law and its implementing regulations, covering B2B, B2G and B2C transactions.

2026

Shura Council review & enactment In progress

The draft proceeds through the Shura Council before enactment by the Amir. Substance can still change in this stage.

Following enactment

Executive regulations & technical specifications Expected

Format, exchange framework, accreditation rules and penalty schedules are expected here — this is when the engineering picture becomes concrete.

~2027

Phased go-live Industry estimate

Industry estimates point to a phased start around 2027, large enterprises first. No official date exists — treat anything more specific with suspicion.

What this means: nothing is binding yet — the only confirmed fact is the 6 May 2026 draft approval, so treat every published timeline as an estimate.

Full Qatar guide
03 Stay ahead

Mandates move. We track them.

Get a note when a date changes, a spec lands, or a draft law becomes real — for any of the markets we cover.