E-invoicing: appoint a provider by 30 October 2026 (revenue AED 50m+)
Businesses with revenue of AED 50 million or more must appoint an e-invoicing provider by Friday 30 October 2026. What to check now and what missing it costs.
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Request a proposalIf your business had revenue of AED 50 million or more in its most recent financial statements and makes business-to-business or business-to-government supplies, you must appoint an Accredited Service Provider (ASP) for e-invoicing by Friday 30 October 2026, and issue e-invoices through it from 1 January 2027. The Ministry of Finance moved the appointment date from 31 July to 30 October 2026 in May (Ministerial Decision No. 66 of 2026); the 1 January 2027 go-live did not change, and both the Ministry and the Federal Tax Authority (FTA) restated these dates at awareness events in late September 2026.
Who is in this first phase
| Revenue of AED 50 million or more | Appoint an ASP by 30 October 2026; e-invoicing mandatory from 1 January 2027 |
| Revenue below AED 50 million | Appoint by 31 March 2027; mandatory from 1 July 2027 |
| Government entities | Appoint by 31 March 2027; mandatory from 1 October 2027 |
"Revenue" means gross income for the most recent accounting period, based on the financial statements — or, if there are none, other documentation the FTA accepts. Business-to-business and business-to-government transactions are in scope; sales to consumers are outside the system for now.
Choose a fully accredited provider
A new decision on provider accreditation, Ministerial Decision No. 168 of 2026, took effect on 1 October 2026. Providers that were only "pre-approved" under the old rules have 30 days from that date — to the end of October 2026 — to complete accreditation. Before you sign, check that your provider appears on the Ministry of Finance's list of accredited service providers — not just the pre-approved list — so you are not left without a provider in November.
What to do before 30 October
- Confirm your revenue figure from the latest financial statements.
- Shortlist providers from the Ministry of Finance list and check they connect to your accounting or ERP system.
- Sign the appointment and keep the evidence on file.
- Start cleaning data now: customer TRNs, addresses, product descriptions and the VAT treatment of each line, because invoices with inconsistent data can be rejected.
- Plan testing in November and December so that invoices flow correctly from 1 January 2027.
What missing it costs
Under Cabinet Decision No. 106 of 2025, in force since 15 October 2025, failing to implement the e-invoicing system — including failing to appoint an Accredited Service Provider on time — carries a penalty of AED 5,000 for each month or part of a month. Separate penalties apply later for invoices not issued or sent on time (AED 100 per invoice, capped at AED 5,000 a month).
Our e-invoicing readiness service checks your data, your VAT treatment by line and your provider's set-up before go-live.
Sources: Ministerial Decision No. 243 of 2025; Ministerial Decision No. 244 of 2025 (Articles 1 and 5), as amended by Ministerial Decision No. 66 of 2026; Ministerial Decision No. 168 of 2026; Cabinet Decision No. 106 of 2025; Ministry of Finance news of 10 May, 27 September and 9 October 2026 and its list of accredited service providers; FTA news of 29 September 2026.