Why it matters for UAE e-invoicing
“Decentralised” refers to the exchange: no single government system sits between supplier and buyer. “Continuous transaction control” refers to the reporting: the FTA receives tax data as invoices are issued.
In practice DCTCE is implemented through the Peppol 5-corner model, in which the FTA is the fifth corner.
See the full picture in our guide to UAE e-invoicing, or browse the UAE e-invoicing FAQ.