The 5-Corner Model
UAE's mandatory e-invoicing infrastructure is built on the E-Invoice network — a secure, standardised way to exchange electronic business documents.
How the 5 Corners Work
The UAE FTA uses the 5-corner model to route e-invoices from the supplier to the buyer through certified intermediaries.
Supplier / ERP
The invoice originator. Your business creates and digitally signs the UBL 2.1 XML invoice document.
Accredited Service Provider (ASP)
The supplier's ASP receives the XML, validates it against E-Invoice rules, and transmits it to the FTA network.
FTA / E-Invoice Network
UAE Federal Tax Authority acts as the central hub — receiving, archiving, and routing invoices between corners.
Buyer
The invoice recipient (business or government entity). They receive the validated e-invoice through their ASP.
Buyer's ASP
The buyer's accredited service provider delivers and archives the invoice for the receiving entity.
Supplier / ERP
The invoice originator. Your business creates and digitally signs the UBL 2.1 XML invoice document.
Accredited Service Provider (ASP)
The supplier's ASP receives the XML, validates it against E-Invoice rules, and transmits it to the FTA network.
FTA / E-Invoice Network
UAE Federal Tax Authority acts as the central hub — receiving, archiving, and routing invoices between corners.
Buyer
The invoice recipient (business or government entity). They receive the validated e-invoice through their ASP.
Buyer's ASP
The buyer's accredited service provider delivers and archives the invoice for the receiving entity.
Where Our Platform Sits
We operate as Corner 1 — the supplier-side system that creates, validates, and packages your invoice into UBL 2.1 XML format. Our integration layer (Corner 2 ASP) handles submission to the FTA network.
Corner 1
Our Platform
Corner 2
ASP Integration
Corner 5
FTA Network
UBL 2.1 XML Elements Generated
Every invoice generates a fully compliant BIS Billing 3.0 XML document including:
| UBL Element | Description |
|---|---|
| cbc:ID | Invoice number (auto-generated) |
| cbc:IssueDate | Invoice date (YYYY-MM-DD) |
| cbc:InvoiceTypeCode | 380 (Tax), 381 (Credit Note), 480 (Commercial) |
| cbc:DocumentCurrencyCode | AED / USD / EUR |
| cac:AccountingSupplierParty | Supplier — name, TRN, address |
| cac:AccountingCustomerParty | Buyer — name, TRN, address |
| cac:TaxTotal | Total VAT with per-category breakdown |
| cac:LegalMonetaryTotal | Subtotal, taxable amount, grand total |
| cac:InvoiceLine | Line items — description, qty, price, VAT |
| cac:InvoicePeriod | Supply period (continuous supplies only) |
See It in Action
Create an invoice and download the UBL XML right from the portal.
E-Invoice Portal