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Independent GCC Regulatory Intelligence

Know the rule. Know the deadline. Know what to do next.

Clear GCC e-invoicing, tax-technology and compliance intelligence, sourced from the authorities that issue the rules and dated every time we check them.

Explore the GCC Tracker View upcoming deadlines
15rules and waves tracked 4GCC jurisdictions 86UAE accredited providers listed
Readiness tracker15 rules tracked
AE 01 JAN 2027Implement the Electronic Invoicing SystemRevenue ≥ AED 50m in force SA 01 FEB 2027Integrate with the FATOORA platformVAT revenue > SAR 187.5k (2022–2025) upcoming AE 31 MAR 2027Appoint an Accredited Service ProviderRevenue < AED 50m upcoming
Last verified 6 November 2026Official sources: UAE MoF · ZATCA

Upcoming deadlines

The next dates that matter, and exactly who they apply to

Each deadline applies only to the businesses named on it. Always confirm with the official source before acting.

View all GCC deadlines
AEUAEin force
01 JAN2027

Implement the Electronic Invoicing System

UAE e-Invoicing · Phase 1 (Revenue ≥ AED 50m)

Applies to Revenue ≥ AED 50m

Verified from UAE MoF · 6 November 2026

View requirement
SASaudi Arabiaupcoming
01 FEB2027

Integrate with the FATOORA platform

ZATCA e-Invoicing (FATOORA) Phase 2 · Wave 25

Applies to VAT revenue > SAR 187.5k (2022–2025)

Verified from ZATCA · 24 September 2026

View requirement
AEUAEupcoming
31 MAR2027

Appoint an Accredited Service Provider

UAE e-Invoicing · Phase 2 (Revenue < AED 50m)

Applies to Revenue < AED 50m

Verified from UAE MoF · 24 September 2026

View requirement
AEUAEupcoming
31 MAR2027

Appoint an Accredited Service Provider

UAE e-Invoicing · Phase 3 (Government Entities)

Applies to Government entities

Verified from UAE MoF · 24 September 2026

View requirement

The Readiness Tracker

One tracker. Every announced GCC e-invoicing deadline.

Every phase and wave, the businesses it covers, its status, the official source and the date we last verified it. Free to use and cite, and downloadable as CSV.

15rules tracked
4jurisdictions
100%linked to an official source
Open full tracker Download CSV

Last verified 6 November 2026.

CountryRequirementApplies toDeadlineStatus
AE UAEImplement the Electronic Invoicing System
UAE e-Invoicing · Phase 1 (Revenue ≥ AED 50m)		Revenue ≥ AED 50m1 January 2027in force
SA Saudi ArabiaIntegrate with the FATOORA platform
ZATCA e-Invoicing (FATOORA) Phase 2 · Wave 25		VAT revenue > SAR 187.5k (2022–2025)1 February 2027upcoming
AE UAEAppoint an Accredited Service Provider
UAE e-Invoicing · Phase 2 (Revenue < AED 50m)		Revenue < AED 50m31 March 2027upcoming
AE UAEAppoint an Accredited Service Provider
UAE e-Invoicing · Phase 3 (Government Entities)		Government entities31 March 2027upcoming

Start here

Guides built from the official decisions

All guides
UAE

UAE e-Invoicing

The implementation timeline, who is in scope, exclusions and penalties, from the Ministry of Finance's decisions.

Read the guide UAE · Directory

UAE Accredited Providers

The current accredited and pre-approved service providers, with Ministry accreditation numbers.

See the list UAE · Checklist

Choosing a UAE Provider

What the rules require of your provider, and the questions to ask before you appoint one.

Use the checklist Saudi Arabia

Saudi FATOORA

Phase 1 and Phase 2 explained: what integration requires and which transactions are outside it.

Read the guide Saudi Arabia · Data

ZATCA Waves

Revenue thresholds, the revenue years that count, and integration deadlines for each recent wave.

Compare the waves GCC · Data

GCC Readiness Tracker

Every verified e-invoicing deadline across the GCC in one place, with its official source.

Open the tracker

Why trust Gulf Rulebook

Built from primary sources, not recycled blog posts.

Read our regulatory sources policy
01

Primary sources

Rules are checked against the Ministry of Finance, ZATCA and the other authorities that issue them, and linked on every page.

02

Scope matters

Every deadline states exactly which businesses it applies to. A date for one group is never presented as a date for everyone.

03

Last verified

Regulatory pages show when they were last checked. Facts are re-verified at least every 45 days, and our publishing system refuses anything older.

04

Corrections

Errors are fixed and logged publicly. Sponsors never see or approve editorial content. See corrections.

Coverage

Where we report

UAE

United Arab Emirates

E-invoicing phases, the revenue test, penalties and the accredited provider list.

  • E-invoicing
  • PINT AE
  • Accredited providers
 KSA

Saudi Arabia

FATOORA Phase 1 and Phase 2, integration requirements and ZATCA's waves.

  • FATOORA
  • ZATCA waves
  • Integration
 GCC

Across the region

Oman's announced phases and Qatar's draft law in the tracker, added only once officially sourced.

  • Regional status
  • Oman
  • Qatar

Providers

Technology providers helping businesses prepare

The UAE Ministry of Finance's list of Accredited Service Providers, mirrored with accreditation numbers, plus what to check before you appoint one. Listed exactly as the Ministry publishes it; we do not rank providers.

Browse the provider list How to choose

Enhanced or sponsored provider profiles, when offered, are always labelled "Sponsored" and never change an order or a verdict. About provider profiles.

86accredited providers
0pre-approved, awaiting final accreditation

Latest regulatory updates

What changed recently

Each update links the official announcement it is based on.

Official sources and resources
Saudi Arabia

ZATCA announces Wave 25: threshold halved to SAR 187,500

Taxpayers whose revenue subject to VAT exceeded SAR 187,500 in 2022, 2023, 2024 or 2025 must integrate with FATOORA no later than 1 February 2027. It is the first wave to count 2025 revenue.

Source: ZATCA · verified 24 September 2026