Selling to businesses and consumers: which invoices become e-invoices?
Under the current rules, e-invoicing covers invoices to businesses (B2B) and to government (B2G). Sales to consumers (B2C) keep their normal tax invoice or receipt. Businesses that sell to both need a system that knows which is which.
Updated 22 Oct 2026
Which invoice for which customer
| Customer | Invoice | How it travels |
|---|---|---|
| Business | E-invoice (PINT AE) | Through your accredited provider to the buyer’s provider |
| Government | E-invoice (PINT AE) | Through your accredited provider |
| Consumer | Normal tax invoice or receipt | Printed or sent as today |
Running both from one system
EXO NODES sets this up as part of your e-invoicing setup, so your team never has to choose the invoice type by hand.
- The customer record decides: a business with a TRN gets an e-invoice, a consumer gets a normal tax invoice.
- At the till, a business invoice captures the company name and TRN for walk-in company customers.
- Credit notes follow the original invoice: an e-credit note for an e-invoice.
- Supplier e-invoices are received into your purchasing and accounts payable.
Get your e-invoicing set up before your date.
EXO NODES generates PINT AE e-invoices from your own records, and we connect it to your accredited service provider with you.
Questions
Does UAE e-invoicing apply to B2C transactions?
Not under the current rules. Invoices to businesses and government become e-invoices; sales to consumers keep their normal tax invoice or receipt. Consumer e-invoicing may be added in a later phase.
We sell to businesses and consumers. What do we need?
E-invoices for your business and government customers, normal tax invoices for consumers, and the ability to receive supplier e-invoices. One system should decide per invoice.
Do restaurants and shops need e-invoicing?
For sales to companies, such as corporate catering or wholesale orders, yes. They must also be able to receive e-invoices from their suppliers.
General information, not tax or legal advice. Check the official source and speak to a registered tax agent about your own situation.