In short: the UAE and Saudi Arabia have fixed, published e-invoicing deadlines that depend on a business's revenue. Oman has announced phases by month. Qatar's Cabinet has approved a draft law, but no dates have been published. This tracker lists 15 phases and waves, each with its official source, last verified on 6 November 2026.
The tracker
| Jurisdiction | Rule | Who it applies to | Deadlines | Status | Official source | Last verified |
|---|---|---|---|---|---|---|
| AE UAE | UAE e-Invoicing Pilot Programme (Taxpayer Working Group) Only businesses notified by the Ministry of Finance that agree in writing take part. It is not a start date for everyone. | Only businesses the Ministry of Finance notified that agreed in writing to take part. |
| pilot | Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System, Article 3 UAE Ministry of Finance | |
| AE UAE | UAE e-Invoicing Voluntary implementation Any business may implement early. The penalties in Cabinet Decision No. 106 of 2025 do not apply to voluntary implementation. | Any business, of any size, that chooses to implement early. |
| in force | Ministerial Decision No. 244 of 2025, Article 4 UAE Ministry of Finance | |
| AE UAE | UAE e-Invoicing Phase 1 (Revenue ≥ AED 50m) The 30 October 2026 appointment deadline has passed. In-scope businesses must implement the Electronic Invoicing System by 1 January 2027. | Businesses in scope with revenue of AED 50 million or more (gross income in the most recent accounting period, per financial statements), whether or not VAT-registered. |
| in force | Ministerial Decision No. (66) of 2026 Amending certain provisions of Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System, Article One UAE Ministry of Finance | |
| AE UAE | UAE e-Invoicing Phase 2 (Revenue < AED 50m) Applies whether or not the business is VAT-registered. Businesses engaged only in B2C transactions are outside scope until a further decision. | Businesses in scope with revenue below AED 50 million, whether or not VAT-registered. |
| upcoming | Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System, Article 5(1)(b) UAE Ministry of Finance | |
| AE UAE | UAE e-Invoicing Phase 3 (Government Entities) Transactions by government entities in a sovereign capacity, not in competition with the private sector, are excluded. | UAE government entities: federal or local ministries, departments, agencies, authorities and public institutions. |
| upcoming | Ministerial Decision No. 244 of 2025, Article 5(1)(c) UAE Ministry of Finance | |
| SA Saudi Arabia | ZATCA e-Invoicing (FATOORA) Phase 1 Phase 1 (Generation Phase) | Everyone subject to the Saudi E-Invoicing Regulation. |
| in force | Controls, Requirements, Technical Specifications and Procedural Rules for Implementing the Provisions of the E-Invoicing Regulation (Governor Decision No. 62738 dated 23/11/1443 H), Clause First(1)(A) ZATCA | |
| SA Saudi Arabia | ZATCA e-Invoicing (FATOORA) Phase 2 Wave 22 Applies to taxpayers notified by ZATCA; ZATCA notifies each wave in advance. | Taxpayers selected by ZATCA whose revenue subject to VAT exceeded SAR 1,000,000 in 2022, 2023 or 2024. |
| in force | ZATCA Determines the Criteria for Selecting the Targeted Taxpayers in Wave 22 for 'Integration Phase' of E-invoicing ZATCA | |
| SA Saudi Arabia | ZATCA e-Invoicing (FATOORA) Phase 2 Wave 23 Applies to taxpayers notified by ZATCA; ZATCA notifies each wave in advance. The official announcement is in Arabic. | Taxpayers selected by ZATCA whose revenue subject to VAT exceeded SAR 750,000 in 2022, 2023 or 2024. |
| in force | "زاتكا" تحدد معيار اختيار المنشآت المستهدفة في المجموعة "23" لتطبيق مرحلة الربط والتكامل (Arabic) ZATCA | |
| SA Saudi Arabia | ZATCA e-Invoicing (FATOORA) Phase 2 Wave 24 Applies to taxpayers notified by ZATCA; ZATCA notifies each wave in advance. The official announcement is in Arabic. | Taxpayers selected by ZATCA whose revenue subject to VAT exceeded SAR 375,000 in 2022, 2023 or 2024. |
| in force | تحديد معيار اختيار منشآت المجموعة 24 لمرحلة الربط والتكامل للفوترة (Arabic) ZATCA | |
| SA Saudi Arabia | ZATCA e-Invoicing (FATOORA) Phase 2 Wave 25 Applies to taxpayers notified by ZATCA; ZATCA notifies each wave in advance. | Taxpayers selected by ZATCA whose revenue subject to VAT exceeded SAR 187,500 in 2022, 2023, 2024 or 2025. |
| upcoming | ZATCA Determines the Criteria for Selecting the Targeted Taxpayers in Wave 25 for 'Integration Phase' of E-invoicing ZATCA | |
| OM Oman | Oman e-Invoicing (Fawtara) Phase 1 The Oman Tax Authority states the month, not an exact day. Companies are selected on criteria such as revenue, invoice volume and technical readiness. | One hundred large VAT-registered companies selected by the Oman Tax Authority. |
| announced | E-invoicing FAQs (Q5) Oman Tax Authority | |
| OM Oman | Oman e-Invoicing (Fawtara) Phase 2 The Oman Tax Authority states the month, not an exact day. "Large" is not defined on the page we checked. | All large VAT-registered companies. |
| announced | E-invoicing FAQs (Q5) Oman Tax Authority | |
| OM Oman | Oman e-Invoicing (Fawtara) Phase 3 The Oman Tax Authority states the month, not an exact day. | All remaining VAT-registered taxpayers, including SMEs. |
| announced | E-invoicing FAQs (Q5, Q7) Oman Tax Authority | |
| OM Oman | Oman e-Invoicing (Fawtara) Phase 4 (Government) Year not yet announced. | Government institutions and entities. |
| announced | E-invoicing FAQs (Q5) Oman Tax Authority | |
| QA Qatar | Qatar e-Invoicing Draft E-invoicing Law approved by Cabinet No scope, thresholds or implementation dates have been officially published. Source is the official Qatar News Agency report of the Cabinet meeting. | Not yet published: the draft law text is not public. |
| announced | Cabinet Holds Regular Meeting Qatar News Agency (official state news agency) reporting the Cabinet decision |
Download the tracker as CSV (free to reuse under CC BY 4.0, with a link to this page).
How to read it
- Who it applies to is part of every deadline. A date for one group, such as businesses above a revenue threshold, is not a date for everyone.
- Status: in force means the date has passed or the rule already applies; upcoming means a published date is still ahead; announced means the authority has published a plan without full detail; pilot means only invited participants.
- Month-only dates are shown as months because that is all the authority has stated. We do not guess the day.
- Last verified is the date we last checked the row against the official source.
Not yet listed
Bahrain and Kuwait are not in the tracker because we could not confirm an official e-invoicing announcement from their authorities. We will add them when we can source them properly. Their absence is not a statement that no rules exist.
Guides
- UAE e-invoicing: scope, phases and penalties
- UAE Accredited Service Providers
- Saudi e-invoicing (FATOORA) explained
- ZATCA integration waves
Cite this tracker
Gulf Rulebook, "GCC e-Invoicing Readiness Tracker", https://gulfrulebook.com/e-invoicing-tracker/, last verified 6 November 2026. Found an error? See corrections.