UAE E-Invoice 5-Corner Model

Understanding the 5-Corner Model

In the UAE's decentralized Continuous Transaction Control and Exchange (DCTCE) framework, the 5-Corner Model defines how every e-Invoice moves securely and compliantly between trading partners and the Federal Tax Authority (FTA). In this guide, we'll walk you through each "corner," show you the data flow, and explain why this architecture delivers real-time validation, interoperability, and regulatory control.

What Is the 5-Corner Model?

At its core, the 5-Corner Model leverages Peppol's global network plus the FTA's Central Data Platform to exchange and archive compliant invoices. Its goals are to:

• Standardize on the UAE PINT XML schema

• Ensure real-time schema & signature validation at the sender's Access Point

• Capture every invoice for tax reporting at the FTA's Access Point

The Five Corners Explained

1. Corner 1: Seller
   You create your invoice in your ERP or accounting system-complete with all mandatory UAE PINT fields.

2. Corner 2: Seller's Access Point (Taxilla)
   As your certified Peppol Access Point, Taxilla validates, transforms to XML PINT, applies your digital signature, and routes the invoice onward. 

3. Corner 3: Receiver's Access Point
   The buyer's Access Point receives the signed PINT document, performs its own validations, and forwards it to the buyer's ERP or AP system. 

4. Corner 4: Buyer
   Your customer ingests the compliant invoice directly into their system-no manual downloads or conversions.

5. Corner 5: FTA Access Point & Central Data Platform
   In parallel, every invoice copy is sent to the FTA's Access Point, where it's stored in the Central Data Platform for audit, reporting, and analytics.
   
   

Core Components & Registries

• SML (Service Metadata Locator): A global address registry that points to each participant's SMP.

• SMP (Service Metadata Publisher): Publishes each company's capabilities (e.g., supported document types, transport protocols).
  Together, they ensure your invoice reaches the right Access Point every time, without you having to manage individual URLs.
  
  

Key Benefits of the 5-Corner Model

• Interoperability: All parties speak the same XML PINT "language."

• Real-Time Control: Data is validated at the sender's AP before it ever leaves your systems.

• Regulatory Compliance: Every invoice copy is archived with the FTA automatically.

• Scalability: You can choose any Peppol-certified Access Point for sending or receiving-no vendor lock-in.
  
  

How Taxilla Fits In

As both a sender and receiver Access Point, Taxilla covers Corners 2 and 3. When you integrate:

• Endpoint URLs & Certificates: You'll configure your ERP to point at our AP endpoints and upload your X.509 certificate.

• PINT Schema Versions: Choose the correct XML PINT schema version in your connector settings.

• Dashboards: Monitor invoice exchange status and FTA reporting health-all in one console.