E-Invoicing Services

End-to-end compliance,
from readiness to go-live

We guide UAE businesses through every phase of e-invoicing adoption — from FTA readiness assessments to seamless ERP integration and post-go-live compliance support.

Explore Our Services →

6

Core Services

FTA

Regulation Aligned

ERP

Agnostic Integration

360°

End-to-End Coverage

What We Do

Your partner for UAE e-invoicing, at every stage

The UAE’s e-invoicing mandate requires more than a software switch — it demands a full review of your processes, data, and systems. Our team delivers structured, regulation-aligned advisory and implementation services so you’re compliant, audit-ready, and operationally stronger.

Our Services

Six pillars of e-invoicing excellence

01 — Readiness

Readiness Assessment

A structured evaluation of your current workflows against UAE FTA requirements. We identify technical gaps, process shortfalls, and data quality issues before they become compliance risks — giving you a clear, prioritised action plan.

FTA Aligned
02 — Analysis

Gap Analysis

A detailed audit of your invoicing data, workflows, and systems to surface compliance gaps, operational inefficiencies, and improvement opportunities. You receive a comprehensive report with remediation priorities, effort estimates, and risk ratings.

Compliance Focus
03 — Advisory

ASP Selection

Vendor-neutral guidance to help you select the right Accredited Service Provider (ASP). We evaluate providers against your technical landscape, budget, scalability requirements, and long-term compliance roadmap — so the decision serves your business, not a vendor relationship.

Vendor Neutral
04 — Design

Process Redesign

End-to-end redesign of your invoicing workflows to meet real-time e-invoicing requirements. We build structured data dictionaries, map invoice fields to FTA schema standards, and document revised processes so your teams have clear operating procedures from day one.

UAE FTA Standards
05 — Integration

System Integration

Seamless connection of your ERP, accounting, or billing platform to the UAE e-invoicing network. We have deep experience across SAP, Oracle, Microsoft Dynamics, and other enterprise systems — delivering tested, end-to-end automation with minimal disruption to your operations.

SAP · Oracle · Dynamics
06 — Compliance

Post-Go-Live Compliance Support

Ongoing advisory to maintain continuous FTA adherence after launch. We monitor regulatory updates, strengthen internal controls, support audit readiness, and resolve submission exceptions — so compliance doesn’t degrade as your business evolves.

Ongoing Support

How It Works

A structured path to compliance

1

Assess

Evaluate your current environment against FTA requirements

2

Analyse

Identify gaps, risks, and remediation priorities

3

Select

Choose the right ASP for your business context

4

Redesign

Rebuild workflows and data structures for compliance

5

Integrate

Connect your ERP and billing systems end-to-end

6

Sustain

Maintain compliance and audit readiness over time

Why businesses trust us with compliance

E-invoicing compliance is a moving target. Regulations evolve, systems change, and audit expectations grow. We combine deep FTA knowledge with hands-on ERP experience to make sure your implementation holds up — not just at go-live, but for the long term.

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AE

UAE FTA Expertise

Deep familiarity with the UAE Federal Tax Authority’s e-invoicing framework, data schema, and submission requirements.

Vendor-Neutral Advisory

Our ASP recommendations are driven entirely by your needs. We have no referral arrangements with software vendors.

ERP-Agnostic Integration

From SAP and Oracle to Microsoft Dynamics and mid-market platforms — we integrate what you already use.

Full Lifecycle Coverage

One team from readiness assessment through post-go-live support. No handoff risk, no gaps between phases.

Ready to start your e-invoicing journey?

Speak with one of our advisors to understand where you stand and what it takes to get compliant.

UAE DMTT & Pillar Two Top-up Tax Services

UAE DMTT & Pillar Two Top-up Tax Services

Top-up Tax registration closes 30 November 2026.

If your group’s consolidated revenue reached €750 million in two of the last four years, each UAE entity must register with the FTA for Top-up Tax. This is a separate registration from Corporate Tax. Hallmark International handles scope, registration and filing for you on EmaraTax.

Book a DMTT review Check if you’re in scope

Request a DMTT review

AED 10k
Penalty per entity missed deadline
15%
Minimum Effective Tax Rate (ETR)
Applies to fiscal years starting on or after 1 January 2025 under Cabinet Decision No. 142 of 2024.

The UAE DMTT Summary

€750m

Consolidated revenue threshold in at least two of the four preceding fiscal years brings the group into scope.

15%

Minimum effective tax rate on UAE profits. Corporate Tax at 9% or 0% in a free zone can leave a top-up to pay.

30 Nov 2026

Registration deadline where the first in-scope fiscal year ended before 30 April 2026. Otherwise, within 7 months of year end.

AED 10,000

Penalty for each entity not registered on time, including entities a designated filing entity fails to handle.

15 / 18 mo

Top-up Tax Return and payment are due 15 months after year end, or 18 months for the first transition year.

7 Years

Required retention period for records and corporate documents supporting Top-up Tax calculations.

Four Assumptions That Lead to Penalties

“We’re registered for Corporate Tax, so we’re covered”

Top-up Tax has its own registration on EmaraTax and its own TRN. Deadlines run separately.

“Our free zone 0% rate protects us.”

Qualifying Free Zone Persons must still assess scope. A 0% Corporate Tax rate is often why a top-up arises.

“Our top-up will be zero, so we don’t need to register.”

Entities must register even when Top-up Tax is deemed zero under safe harbours or initial-phase reliefs.

“Head office files Pillar Two abroad, so we file nothing here”

UAE entities still register and file the UAE Top-up Tax Return. The FTA must be notified of foreign filers.

Schedule D · Our DMTT services

From scope test to filed return

One team covers the whole cycle, or any part your in-house team needs support with.

Scope assessment

Revenue test across four years, entity mapping, excluded and investment entity review, demerger and acquisition rules.

EmaraTax registration

Entity-by-entity or DDFE registration, authorisation letters within the 14-business-day window, and acknowledgement evidence.

DDFE structuring

Choosing the Domestic Designated Filing Entity for your Domestic Main Group, minority-owned subgroups and JV groups.

GloBE calculations

GloBE income, adjusted covered taxes, substance-based income exclusion and the UAE jurisdictional ETR.

Safe harbour testing

Transitional CbCR safe harbour, de minimis and simplified calculations, documented for each fiscal year.

Top-up Tax Return

Preparation, review and filing of the UAE Top-up Tax Return and payment, aligned to your consolidated accounts.

Information Return

Pillar Two Information Return filing or foreign-filer notification under Ministerial Decision No. 133 of 2026.

Notifications & deregistration

Out-of-scope and in-scope notifications, DDFE changes, and deregistration once all returns and tax are settled.

Schedule E · Key dates

Your DMTT calendar

Date Obligation Who it applies to
30 Nov 2026 Top-up Tax registration Entities whose first in-scope fiscal year ended before 30 April 2026, including all 31 December 2025 year ends
31 Dec 2026 Deregistration application Entities that ceased to exist before 30 June 2026
FYE + 7 months Top-up Tax registration All other in-scope entities, counted from the end of the first in-scope fiscal year
30 Jun 2027 First Top-up Tax Return and payment Groups with a calendar 2025 first transition year (18-month window)
FYE + 6 months Out-of-scope notification Registered groups that fall below the threshold for a tested fiscal year
Why Hallmark International

Pillar Two starts with the audited numbers

GloBE income begins with your consolidated financial statements. Our audit and tax teams work together, so the figures on your registration, return and Information Return reconcile with the accounts.

Audit, tax and advisory under one roof

Financial statement adjustments and GloBE adjustments are handled by one team.

Built on the FTA’s own guidance

Cabinet Decision 142 of 2024, FTA Decision 12 of 2026, the TTGREG1 scope guide and Ministerial Decision 133 of 2026.

Consultant-led from Downtown Dubai

Our consultant reviews your scope position and every filing before it is submitted.

Questions

DMTT questions we hear most

What is the UAE Domestic Minimum Top-up Tax? ▸
It is the UAE’s implementation of the OECD Pillar Two global minimum tax, introduced by Cabinet Decision No. 142 of 2024 for fiscal years starting on or after 1 January 2025. Where the effective tax rate on a large multinational group’s UAE profits is below 15%, the difference is paid as Top-up Tax in the UAE.
Our UAE company is small. Does it still need to register? ▸
Yes, if it belongs to a group with consolidated revenue of €750 million or more in two of the four preceding years. The size of the UAE entity does not matter for registration. Small UAE operations may qualify for the de minimis exclusion, but they still have to register.
What is a DDFE and should we appoint one? ▸
A Domestic Designated Filing Entity is one UAE group member that registers, files and pays on behalf of the others. Each entity it represents must authorise the appointment on EmaraTax within 14 business days. Groups with several UAE entities usually save time with a DDFE. Each entity still receives its own Top-up Tax TRN.
What happens if we miss 30 November 2026? ▸
A penalty of AED 10,000 applies for each entity not registered on time. The FTA can also register the entity itself, effective from the date registration was originally due. If you are close to the deadline, contact us today.
Can our existing Corporate Tax agent handle DMTT? ▸
A tax agent listed with the FTA for Corporate Tax may also act for Top-up Tax, or you can appoint a different agent for DMTT. We can work alongside your current advisers on the GloBE calculations and registration.
Are free zone companies affected? ▸
Yes. Qualifying Free Zone Persons and Exempt Persons within an in-scope group must assess their position and register. Profits taxed at 0% for Corporate Tax often pull the UAE effective rate below 15%.
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