eInvoicing: What transactions are excluded from UAE eInvoicing?

Exclusions from UAE eInvoicing

While eInvoicing applies broadly, certain activities and document types are excluded.

Common categories of exclusions

1. Sovereign government activities (performed in sovereign capacity and not in competition with the private sector)
2. Certain airline documents (e.g., specific passenger transport documents), with time-limited exclusions for some transport documents
3. Certain VAT-exempt financial services

Important note

Exclusions are defined narrowly. A transaction being exempt from VAT (or treated differently for VAT) does not automatically mean it is excluded from eInvoicing.

If your business operates in aviation, financial services, or has mixed supplies, Kounted can confirm scope and map compliant invoicing flows.