In short: the 30 October 2026 deadline for businesses with revenue of AED 50 million or more to appoint an Accredited Service Provider has passed; their implementation deadline is 1 January 2027. Businesses below AED 50 million must appoint one by 31 March 2027 and implement by 1 July 2027. Government entities follow by 1 October 2027. The system applies whether or not a business is VAT-registered.
The deadlines
| 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 |
The 30 October 2026 appointment deadline for the AED 50 million group replaced an earlier date of 31 July 2026 (Ministerial Decision No. 66 of 2026). Some Ministry guidance issued before that change still shows 31 July 2026.
Who is in scope
E-invoicing applies to any person conducting business in the UAE, for every business transaction, unless the person or transaction is excluded. It applies regardless of VAT registration. Business-to-consumer (B2C) transactions, and persons engaged only in B2C transactions, are outside the system until a further ministerial decision.
How "revenue" is measured
For the AED 50 million test, revenue means the gross income earned during the most recent accounting period, based on financial statements prepared under UAE legislation, or other documentation acceptable to the Federal Tax Authority if statements are not available.
Excluded transactions
- Transactions by government entities acting in a sovereign capacity, not in competition with the private sector.
- International passenger air transport where an electronic ticket is issued, and ancillary airline services documented by an electronic miscellaneous document.
- International air cargo with an airway bill, for 24 months from the system's effective date only.
- Financial services that are exempt or zero-rated under Article 42 of the VAT Executive Regulation.
- Transactions between members of the same Tax Group are temporarily excluded for 24 months from 1 January 2027.
- Other transactions the Minister determines.
How the system works
The UAE uses a Peppol-based five-corner model. The supplier (corner 1) sends invoice data in the PINT AE format through its Accredited Service Provider (corner 2) to the buyer's provider (corner 3) and on to the buyer (corner 4). The providers report tax data to the Federal Tax Authority (corner 5). Both issuer and recipient meet their obligations through a provider they appoint. See the list of Accredited Service Providers and what to check when choosing one.
Obligations that shape your processes
- E-invoices and e-credit notes must be issued and transmitted through the system within 14 days of the date of the business transaction (VAT Law timelines still apply to VAT registrants).
- Electronic invoices, electronic credit notes and associated data must be retained for the period required by the Tax Procedures Law and be available to the Federal Tax Authority on request. The former UAE-only storage rule was removed effective 1 October 2026.
- The former requirement to notify the Federal Tax Authority of a system failure within two business days was repealed effective 1 October 2026.
Penalties
Cabinet Decision No. 173 of 2026 replaced Cabinet Decision No. 106 of 2025. For failure to implement the system, including the applicable appointment obligation, the revised framework applies AED 5,000 for the initial violation and AED 5,000 for each month or part of a month that non-compliance continues, capped at AED 50,000 in any 12 consecutive months.
The revised decision removes the former administrative penalty for failure to notify the Authority of a system failure and prevents duplicate penalties where the same person acts as issuer, recipient, or both for the same violation. Businesses should consult the official decision for the complete schedule.
Penalties do not apply to businesses implementing voluntarily before their mandatory date.
Pilot and voluntary adoption
A pilot began on 1 July 2026 for businesses the Ministry of Finance notified that agreed in writing to take part. It was not a start date for everyone. From the same date, any business may implement e-invoicing voluntarily.
The legal basis
- Ministerial Decision No. 243 of 2025: the Electronic Invoicing System (scope, exclusions, obligations).
- Ministerial Decision No. 244 of 2025: implementation phases, amended by Ministerial Decision No. 66 of 2026.
- Ministerial Decision No. 168 of 2026: eligibility and accreditation of service providers, effective 1 October 2026. Article 18 repeals Decision No. 64 of 2025 and its amendments, including No. 56 of 2026.
- Ministerial Decision No. 197 of 2026: removed UAE-only storage and system-failure notification requirements and added the temporary same-Tax-Group exclusion, effective 1 October 2026.
- Cabinet Decision No. 173 of 2026: current violations and administrative penalties, replacing Decision No. 106 of 2025.
All deadlines across the GCC are in the e-Invoicing Readiness Tracker.
Accreditation rules effective 1 October 2026
Ministerial Decision No. 168 of 2026 replaces Decision No. 64 of 2025 and its amendments (Articles 18 and 20). Checked on 6 November 2026 alongside Ministerial Decision No. 197 of 2026 and Cabinet Decision No. 173 of 2026.
Only Ministry-accredited providers may provide electronic invoicing services (Article 3). Accreditation follows application assessment and technical testing, lasts two years, and renewal must be requested at least 70 business days before expiry (Articles 11–15). Existing pre-approved providers must complete the new requirements within 30 days of the decision's effective date; otherwise the Ministry terminates their pre-approval. A new application is not required unless the Ministry determines otherwise (Article 19). This transition period is separate from a business's deadline to appoint an accredited provider.