GCC E-Invoicing Developments

The pace of e-invoicing reform across the Gulf Cooperation Council (“GCC”) has accelerated significantly during the first half of 2026.

Three member states, UAE, Saudi Arabia and Oman, now have active or imminent mandates, while Qatar has taken its first legislative step, and Bahrain and Kuwait continue their preparatory work.

This alert summarises the key developments from the last quarter that businesses operating in the region.