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UAE e-invoicing: who must comply, and by when

Am I obliged, and from when?

Answer the questions. The result appears below, with its source.

Do you carry on a business in the UAE? (Include free zone companies and non-residents that must issue UAE tax invoices. VAT registration does not matter.)
Are you a private business or a government entity?
Government entities only: are ALL your activities sovereign activities that do not compete with the private sector?
Do you sell ONLY to consumers (private individuals not acting for a business)?
Was your revenue (gross income) in your most recent accounting period AED 50 million or more?
Are all your sales of one of these excluded types?

Answer the questions above to see your result.

All possible outcomes

  1. No obligation

    When: Do you carry on a business in the UAE? (Include free zone companies and non-residents that must issue UAE tax invoices. VAT registration does not matter.) No

    UAE e-invoicing applies to persons conducting business in the UAE. If you don't, you have no obligation. If you are a non-resident that must issue UAE tax invoices, answer yes.

    Source: mof.gov.ae/wp-content/uploads/2025/09/Ministerial-Decisio..., mof.gov.ae/wp-content/uploads/2026/06/UAE-Electronic-Invo...

  2. No obligation

    When: Are you a private business or a government entity? Government entity (ministry, government department, authority, public institution); Government entities only: are ALL your activities sovereign activities that do not compete with the private sector? Yes

    Transactions of a government entity in a sovereign capacity that do not compete with the private sector are excluded. Any other transaction you carry out is in scope from 1 October 2027 (appoint an ASP by 31 March 2027).

    Source: mof.gov.ae/wp-content/uploads/2025/09/Ministerial-Decisio..., mof.gov.ae/wp-content/uploads/2025/09/Ministerial-Decisio...

  3. Must send and receive e-invoices · From 1 Oct 2027 · Appoint an accredited service provider (ASP) by 31 Mar 2027

    When: Are you a private business or a government entity? Government entity (ministry, government department, authority, public institution)

    Government entities must appoint an Accredited Service Provider by 31 March 2027 and implement e-invoicing by 1 October 2027. Sovereign, non-competing activities are excluded.

    Source: mof.gov.ae/wp-content/uploads/2025/09/Ministerial-Decisio..., mof.gov.ae/wp-content/uploads/2025/09/Ministerial-Decisio...

  4. No obligation

    When: Do you sell ONLY to consumers (private individuals not acting for a business)? Yes

    Business-to-consumer transactions are not subject to e-invoicing, and a person engaged exclusively in them is not subject to the system until the Minister decides otherwise. As soon as you invoice another business or a government entity, you are in scope.

    Source: mof.gov.ae/wp-content/uploads/2025/09/Ministerial-Decisio..., mof.gov.ae/wp-content/uploads/2026/06/UAE-Electronic-Invo...

  5. Must receive e-invoices · From 1 Jan 2027 · Appoint an accredited service provider (ASP) by 30 Oct 2026

    When: Are all your sales of one of these excluded types? Yes: only VAT-exempt (or zero-rated exempt-export) financial services; Was your revenue (gross income) in your most recent accounting period AED 50 million or more? Yes

    Your VAT-exempt financial services are excluded transactions, so they need no e-invoice. You are still a recipient: suppliers will send you e-invoices, which you receive through an Accredited Service Provider. Appoint one by 30 October 2026; go-live 1 January 2027. Standard-rated financial services are not excluded.

    Source: mof.gov.ae/wp-content/uploads/2025/09/Ministerial-Decisio..., mof.gov.ae/wp-content/uploads/2026/05/Ministerial-Resolut..., mof.gov.ae/wp-content/uploads/2026/06/UAE-Electronic-Invo...

  6. Must receive e-invoices · From 1 Jul 2027 · Appoint an accredited service provider (ASP) by 31 Mar 2027

    When: Are all your sales of one of these excluded types? Yes: only VAT-exempt (or zero-rated exempt-export) financial services; Was your revenue (gross income) in your most recent accounting period AED 50 million or more? No

    Your VAT-exempt financial services are excluded transactions, so they need no e-invoice. You are still a recipient: suppliers will send you e-invoices, which you receive through an Accredited Service Provider. Appoint one by 31 March 2027; go-live 1 July 2027. Standard-rated financial services are not excluded.

    Source: mof.gov.ae/wp-content/uploads/2025/09/Ministerial-Decisio..., mof.gov.ae/wp-content/uploads/2025/09/Ministerial-Decisio..., mof.gov.ae/wp-content/uploads/2026/06/UAE-Electronic-Invo...

  7. Must receive e-invoices · From 1 Jan 2027 · Appoint an accredited service provider (ASP) by 30 Oct 2026

    When: Are all your sales of one of these excluded types? Yes: only international passenger flights with e-tickets (and EMD ancillaries); Was your revenue (gross income) in your most recent accounting period AED 50 million or more? Yes

    International passenger flights with an e-ticket (and ancillary services with an EMD) are excluded transactions. You still receive e-invoices from suppliers through an Accredited Service Provider: appoint one by 30 October 2026; go-live 1 January 2027. Air cargo with an air waybill is excluded only for 24 months.

    Source: mof.gov.ae/wp-content/uploads/2025/09/Ministerial-Decisio..., mof.gov.ae/wp-content/uploads/2026/05/Ministerial-Resolut...

  8. Must receive e-invoices · From 1 Jul 2027 · Appoint an accredited service provider (ASP) by 31 Mar 2027

    When: Are all your sales of one of these excluded types? Yes: only international passenger flights with e-tickets (and EMD ancillaries); Was your revenue (gross income) in your most recent accounting period AED 50 million or more? No

    International passenger flights with an e-ticket (and ancillary services with an EMD) are excluded transactions. You still receive e-invoices from suppliers through an Accredited Service Provider: appoint one by 31 March 2027; go-live 1 July 2027. Air cargo with an air waybill is excluded only for 24 months.

    Source: mof.gov.ae/wp-content/uploads/2025/09/Ministerial-Decisio..., mof.gov.ae/wp-content/uploads/2025/09/Ministerial-Decisio...

  9. Must send and receive e-invoices · From 1 Jan 2027 · Appoint an accredited service provider (ASP) by 30 Oct 2026

    When: Was your revenue (gross income) in your most recent accounting period AED 50 million or more? Yes

    Appoint an Accredited Service Provider by 30 October 2026 and issue, receive and report e-invoices from 1 January 2027. Late appointment or implementation costs AED 5,000 per month. Transactions inside a VAT group get a 24-month grace period from 1 January 2027.

    Source: mof.gov.ae/wp-content/uploads/2026/05/Ministerial-Resolut..., tax.gov.ae/en/media.centre/news/federal.tax.authority.org..., mof.gov.ae/wp-content/uploads/2025/12/Cabinet-Decision-Vi..., mof.gov.ae/wp-content/uploads/2026/06/UAE-Electronic-Invo...

  10. Must send and receive e-invoices · From 1 Jul 2027 · Appoint an accredited service provider (ASP) by 31 Mar 2027

    When: Was your revenue (gross income) in your most recent accounting period AED 50 million or more? No

    Appoint an Accredited Service Provider by 31 March 2027 and issue, receive and report e-invoices from 1 July 2027. This applies whether or not you are VAT-registered (no TRN? Get a TIN in EmaraTax). Late appointment or implementation costs AED 5,000 per month. You may start voluntarily now, without penalty risk.

    Source: mof.gov.ae/wp-content/uploads/2025/09/Ministerial-Decisio..., tax.gov.ae/en/media.centre/news/federal.tax.authority.org..., mof.gov.ae/wp-content/uploads/2025/12/Cabinet-Decision-Vi..., mof.gov.ae/wp-content/uploads/2026/06/UAE-Electronic-Invo...

Rules checked on 6 Oct 2026

Short answer: almost every business in the UAE must send and receive structured e-invoices through an Accredited Service Provider (ASP). Businesses with revenue below AED 50 million must appoint an ASP by 31 March 2027 and go live by 1 July 2027 [1]. Larger businesses have until 30 October 2026 to appoint and go live on 1 January 2027 [2][3].

Use the checker above to see your own dates. The rest of this page explains the rules behind it.

The deadlines

Who Appoint an ASP by Go live by Source
Businesses with revenue ≥ AED 50 million 30 October 2026 1 January 2027 [2][3]
Businesses with revenue < AED 50 million 31 March 2027 1 July 2027 [1][3]
Government entities 31 March 2027 1 October 2027 [1]
Anyone, voluntarily — from 1 July 2026 [1]

The large-business appointment date was originally 31 July 2026. Ministerial Decision No. 66 of 2026 moved it to 30 October 2026 [2]. The Ministry of Finance calls this "a targeted and final adjustment": all other dates stay as they are and "no further extensions will be granted" [7]. Note that the Ministry's own Guidelines (v1.1, dated 1 June 2026) still show 31 July 2026 in their table; the amending decision and the FTA's September 2026 notice both use 30 October 2026 [2][3][5].

Revenue means gross income in your most recent accounting period, based on your financial statements, or on other documents the Federal Tax Authority (FTA) accepts if you have no statements [1].

A pilot with a group of selected taxpayers started on 1 July 2026. You are only in the pilot if the Ministry invited you and you agreed in writing [1].

Who is in scope

The rules apply to any person conducting business in the UAE, for every business transaction, unless the person or the transaction is excluded [4]. Three points surprise many owners:

  • VAT registration does not matter. E-invoicing is mandatory "regardless of their VAT registration status" [5]. A business that is not registered for any tax must register with the FTA to get a Tax Identification Number (TIN), because the TIN becomes its e-invoicing address [5].
  • Business-to-government sales are in scope, including contracts won on government procurement portals [5].
  • Sales to consumers are not. Business-to-consumer transactions are outside the system, and a business that sells only to consumers is not subject to it, until the Minister decides otherwise [1].

Specific transactions are excluded, for example VAT-exempt financial services and international passenger flights with an e-ticket. See Scope and exemptions for the full list.

What "go live" means

From your go-live date you must [4]:

  1. Issue every invoice and credit note as an e-invoice in the national XML format (PINT AE), through your ASP. A PDF, Word file, scan or email is not an e-invoice.
  2. Receive the e-invoices your suppliers send you through the same ASP.
  3. Report invoice data to the FTA. Your ASP does this for you in parallel with the delivery.

You must send the e-invoice within the VAT timeline if you are VAT-registered, and in any case within 14 days of the transaction date [4]. You appoint one ASP for both sending and receiving [5].

How the exchange works is explained in How UAE e-invoicing works.

Penalties

Cabinet Decision No. 106 of 2025 sets the fines [6]:

Violation Fine
Not implementing the system on time, including not appointing an ASP by the deadline AED 5,000 per month or part of a month
Not issuing an e-invoice on time AED 100 per invoice, max AED 5,000 per calendar month
Not issuing an e-credit note on time AED 100 per credit note, max AED 5,000 per calendar month
Not telling the FTA about a system failure on time (issuer or recipient) AED 1,000 per day
Not telling your ASP about changes to your FTA data on time AED 1,000 per day

The deadline for reporting a system failure is 2 business days; for telling your ASP about changed FTA data it is 5 business days after the FTA confirms the change [4]. Penalties do not apply to voluntary use before your mandatory date [6].

What to do now

  1. Check your revenue band for your most recent accounting period.
  2. Check your TIN. It is the first 10 digits of your TRN; if you have no TRN, register in EmaraTax [5].
  3. Choose an ASP from the official list. Our SME guide to choosing an ASP covers prices and what to ask.
  4. Start onboarding in EmaraTax. You start it yourself, not the ASP: pick the ASP in the e-invoicing tile and continue on its portal [5].
  5. Test sending and receiving before your go-live date.

This page summarises official sources; it is not legal or tax advice. Checked on 6 October 2026.

Key dates: United Arab Emirates

  1. in 2 days Revenue ≥ AED 50M: appoint an accredited service provider (ASP) Deadline [1] [2]
  2. in 65 days Revenue ≥ AED 50M: e-invoicing mandatory [1] [2]
  3. in 154 days Revenue < AED 50M and government: appoint an ASP Deadline [1]
  4. in 246 days Revenue < AED 50M: e-invoicing mandatory [1]
  5. in 338 days Government entities: e-invoicing mandatory [1]

Countdowns as of 28 Oct 2026. This page is updated every day.

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<p><a href="https://einvoicemap.com/en/ae/e-invoicing-deadlines/">E-invoicing deadlines (United Arab Emirates): E-Invoice Map</a></p>

Sources

  1. Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System (MoF) (checked on )
  2. Ministerial Decision No. 66 of 2026 amending MD No. 244 of 2025 (MoF) (checked on )
  3. FTA news, 29 Sep 2026: joint awareness meeting for ASPs and persons subject to the e-invoicing system (checked on )
  4. Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System (MoF) (checked on )
  5. UAE Electronic Invoicing Guidelines v1.1, 1 June 2026 (MoF) (checked on )
  6. Cabinet Decision No. 106 of 2025 on violations and administrative penalties (e-invoicing) (checked on )
  7. UAE eInvoicing Programme presentation, 30 June 2026 (MoF) (checked on )

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