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UAE e-invoicing at a glance
| Legal basis | Ministerial Decisions No. 243 and 244 of 2025; penalties in Cabinet Decision No. 106 of 2025 |
|---|---|
| What changes | Invoices are issued and exchanged in a structured electronic format through an Accredited Service Provider |
| Large businesses | Revenue of AED 50 million or more: live on 1 January 2027 |
| Other businesses | Live on 1 July 2027 |
| Main penalty | AED 5,000 a month for not implementing the system or not appointing a provider on time |
UAE e-invoicing deadlines
| Who | Appoint a provider by | Go live |
|---|---|---|
| Revenue of AED 50 million or more | 31 July 2026 | 1 January 2027 |
| Revenue under AED 50 million | 31 March 2027 | 1 July 2027 |
| Government entities | 31 March 2027 | 1 October 2027 |
Voluntary use opened on 1 July 2026. If your revenue is AED 50 million or more and you have not appointed a provider, you are already past the deadline.
Who must comply
The system covers business-to-business and business-to-government transactions by businesses in the UAE. Sales to consumers are outside the first phase. Some transactions and entities are excluded by the decisions, so check your own scope before you buy a system. If you are not yet registered for VAT, start with our VAT registration guide.
Accredited Service Providers
- Check your scope and deadline from your revenue.
- Choose an Accredited Service Provider from the Ministry of Finance's approved list.
- Connect your accounting or invoicing software to the provider.
- Test, then go live on your date.
Check your e-invoicing deadline
Tell us your revenue and invoicing software. We will confirm your deadline and what you need to do before it.
Check My DeadlineE-invoicing penalties (Cabinet Decision 106 of 2025)
| Violation | Penalty |
|---|---|
| Not implementing the system or not appointing a provider on time | AED 5,000 for each month |
| Late issue or sending of an e-invoice or e-credit note | AED 100 per document, up to AED 5,000 a month |
| Not notifying a system failure or a change in registration details | AED 1,000 for each day of delay |
Related: corporate tax registration. Entityz has set up businesses for more than 500 entrepreneurs from over 50 nationalities, with a 95% client retention rate.
General information, not tax advice. The deadlines and penalties above come from Ministerial Decisions No. 243 and 244 of 2025 and Cabinet Decision No. 106 of 2025, as reported in September 2026. The Ministry of Finance and the Federal Tax Authority may publish further guidance, and we confirm your position before you act.
Frequently Asked Questions
When does e-invoicing start in the UAE?
Businesses with revenue of AED 50 million or more go live on 1 January 2027, other businesses on 1 July 2027, and government entities on 1 October 2027. Voluntary use opened on 1 July 2026.
Who must comply with UAE e-invoicing?
Businesses in the UAE for business-to-business and business-to-government transactions. Sales to consumers are outside the first phase.
What is an Accredited Service Provider?
A company approved by the Ministry of Finance to issue and exchange e-invoices on your behalf. Every business in scope must appoint one.
What are the penalties for UAE e-invoicing?
AED 5,000 a month for not implementing the system or appointing a provider on time, AED 100 per late e-invoice up to AED 5,000 a month, and AED 1,000 a day for not notifying failures or changes.
When must I appoint a provider?
By 31 July 2026 if your revenue is AED 50 million or more, and by 31 March 2027 otherwise.
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