About this tool
The UAE is introducing mandatory electronic invoicing for business-to-business (B2B) and business-to-government (B2G) transactions, under Ministerial Decision No. 244 of 2025. Invoices will be exchanged in a structured format through Accredited Service Providers (ASPs), which also report the data to the Federal Tax Authority.
- Businesses with revenue of AED 50 million or more: appoint an ASP by 30 October 2026 (extended from 31 July 2026) and start on 1 January 2027.
- Businesses with revenue below AED 50 million: appoint an ASP by 31 March 2027 and start on 1 July 2027.
- Government entities: appoint an ASP by 31 March 2027 and start on 1 October 2027.
A voluntary pilot began on 1 July 2026. Businesses that do not implement e-invoicing on time can face a fine of AED 5,000 for each month of delay. Business-to-consumer (B2C) sales are outside the first phases.
Good to know
- Dates checked on 5 November 2026. Deadlines have changed before and may change again.
- Which financial year’s revenue applies, and special cases such as groups, are set by the Ministerial Decision; confirm them for your business.
- The checklist is general guidance and does not cover every requirement. Not legal or tax advice.