E-invoicing in the UAE — ready before your deadline
The UAE is moving business-to-business and business-to-government invoices to structured e-invoicing through Accredited Service Providers. We confirm which deadline applies to you, check your invoicing and data, and help you prepare before invoices start being validated electronically.
Key dates
| Revenue of AED 50 million or more | Appoint an Accredited Service Provider by 30 October 2026; e-invoicing mandatory from 1 January 2027 |
| Revenue below AED 50 million | Appoint a provider by 31 March 2027; mandatory from 1 July 2027 |
| Government entities | Appoint a provider by 31 March 2027; mandatory from 1 October 2027 |
| Voluntary adoption | Open to any business since the pilot began on 1 July 2026 |
"Revenue" means the gross income of the most recent accounting period, based on the financial statements (or other documentation acceptable to the FTA where financial statements are not available). The provider deadline for the largest businesses was moved from 31 July 2026 to 30 October 2026 by Ministerial Resolution No. 66 of 2026; the go-live dates did not change.
What changes
- Invoices are created in a standard data format (PINT AE, based on Peppol) and sent to your customer through your Accredited Service Provider, which also reports the tax data to the FTA.
- Business-to-business and business-to-government transactions are in scope, including credit notes. Sales to consumers are outside the system for now.
- Each tax invoice and credit note must carry the required data, including TRNs and the correct VAT treatment on every line — so inconsistent customer or product data can lead to rejected invoices.
Penalties
| Not implementing e-invoicing, including not appointing a provider on time | AED 5,000 for each month or part of a month |
| Not issuing and transmitting an e-invoice or e-credit note on time | AED 100 each, up to AED 5,000 per calendar month |
| Not notifying the FTA of a system failure on time | AED 1,000 for each day or part of a day |
| Not informing your provider of changes to your registered data on time | AED 1,000 for each day or part of a day |
What our readiness assessment covers
- Which deadline applies to you, based on revenue in your latest financial statements.
- A map of your current invoicing — systems, invoice and credit note types, volumes and who approves them.
- A check of customer and product master data: legal names, TRNs, addresses and the VAT treatment on each product and service line.
- The questions to ask Accredited Service Providers from the Ministry of Finance list, and how each would connect to your accounting software.
- A short action list with owners and dates.
Because we also prepare VAT returns, we can keep your returns reconciled to your e-invoicing data once you go live. Where the review shows that past VAT positions were wrong, our experience with FTA cases and voluntary disclosures helps you correct them properly.
For the full background, read our article on e-invoicing deadlines and penalties.
Sources: Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System (Articles 1, 3, 4 and 5), as amended by Ministerial Resolution No. 66 of 2026; Ministry of Finance announcement of 10 May 2026; Ministry of Finance UAE Electronic Invoicing Guidelines (version 1.0, February 2026); Cabinet Decision No. 106 of 2025 on violations and administrative penalties for the Electronic Invoicing System.
Frequently asked questions
Does e-invoicing apply to my business?
It applies to business-to-business and business-to-government transactions, including credit notes. Sales to consumers, and businesses that sell only to consumers, are outside the system for now, until the Minister decides otherwise.
Which deadline applies to me?
It depends on revenue in your most recent accounting period. At AED 50 million or more, appoint a provider by 30 October 2026 and go live on 1 January 2027; below that, appoint a provider by 31 March 2027 and go live on 1 July 2027.
Can I keep my current accounting software?
In many cases, yes — the Accredited Service Provider connects to your accounting system. We check the options for your software before you commit to a provider.
What happens if I miss the deadline?
Not implementing e-invoicing, including not appointing a provider on time, carries a penalty of AED 5,000 for each month or part of a month under Cabinet Decision No. 106 of 2025.
Ready to hand over your books and returns?
Tell us about your company and we'll send a fixed-fee proposal within one business day.