UAE eInvoicing mandate: who must comply and when?
See whether your transactions are within the UAE eInvoicing mandate, which 2026 or 2027 deadline applies, and what to prepare before implementation.
Is eInvoicing mandatory in the UAE?
Yes, for in-scope business transactions, but businesses do not all start on the same date. A person conducting business in the UAE is within scope for business transactions unless a specific exclusion applies. VAT registration is not the test.
A person with Revenue of AED 50 million or more must appoint an Accredited Service Provider by 30 October 2026 and implement by 1 January 2027. A person below AED 50 million must appoint one by 31 March 2027 and implement by 1 July 2027.
Who is within scope?
- A person conducting business in the UAE for business-to-business transactions.
- A business supplying goods or services to a government entity.
- Government entities when they transact with businesses or other government entities.
- VAT-registered and non-VAT-registered businesses, unless a specific exclusion applies.
Which deadline applies to you?
Use Revenue for the most recent Accounting Period to identify the phase.
| Category | Appoint an ASP by | Implement by |
|---|---|---|
| Person with Revenue of AED 50 million or more | 30 October 2026 | 1 January 2027 |
| Person with Revenue below AED 50 million | 31 March 2027 | 1 July 2027 |
| In-scope government entity | 31 March 2027 | 1 October 2027 |
Revenue means gross income for the most recent Accounting Period, based on financial statements prepared under applicable UAE law. If those statements are unavailable, the rule refers to other documentation acceptable to the FTA. The 30 October 2026 date replaces the earlier 31 July 2026 date.
Which transactions are covered?
| Transaction | Current treatment |
|---|---|
| Business sells to another business | In scope |
| Business sells to a government entity | In scope |
| Government entity sells to a business or another government entity | In scope |
| Supply to a consumer who is not in business | Outside the current scope |
A business that also sells to consumers is not automatically outside the system: its in-scope business transactions still follow the mandate.
Specific exclusions published by the Ministry
- A government transaction carried out in a sovereign capacity and not in competition with the private sector, when all stated conditions are met.
- Specified airline passenger transport and ancillary services, and a temporary exclusion for certain international goods transport documented by an airway bill.
- Financial services that are exempt from VAT under the cited VAT rule, including the specified treatment of qualifying exports of those exempt services.
- Any further transaction the Minister excludes through a later decision.
How to prepare without changing systems blindly
- Confirm your phaseUse the most recent Accounting Period and the official Revenue definition, then record both your ASP appointment date and implementation date.
- Map how invoices move todayIdentify the software, people and steps used to issue, approve, send, receive and correct invoices.
- Identify the system changesAsk your accounting or ERP vendor how invoice data will reach an accredited provider and how incoming invoices will return to your records.
- Choose one accredited providerUse the Ministry’s register and compare the provider’s status, integration method, support and total cost.
- Start onboarding through EmaraTaxThe official guidelines say the business or government entity starts onboarding, rather than the ASP starting it on the business’s behalf.
- Test before going liveTest the complete exchange and reporting path, assign responsibility for errors, then begin production by your mandatory date.
Information to prepare before speaking to a provider
- Revenue for the most recent Accounting Period and the records supporting it.
- The entities, branches and systems that issue or receive invoices.
- Monthly invoice and credit-note volumes, split by business, government and consumer customers.
- The invoice fields currently held for customers, suppliers, tax and payment.
- Your current accounting, ERP or invoicing software and its available integration methods.
- An internal owner for provider selection, testing and error handling.
Example: a smaller company
A UAE company has AED 8 million Revenue in its most recent Accounting Period and makes in-scope B2B sales.
Its Revenue is below AED 50 million. On these facts, it must appoint an ASP by 31 March 2027 and implement by 1 July 2027. The example assumes no specific exclusion applies.
Example: a first-phase company
A UAE company has AED 80 million Revenue in its most recent Accounting Period and makes in-scope business transactions.
Its Revenue is at least AED 50 million. It must appoint an ASP by 30 October 2026 and implement by 1 January 2027. The amended date is the one to use, not the earlier 31 July 2026 date.
Sources
- Ministry of Finance — UAE eInvoicing portal
- Ministry of Finance — UAE Electronic Invoicing Guidelines
- Ministry of Finance — Scope and timelines for the Electronic Invoicing System
- Ministry of Finance — Amendment to the eInvoicing implementation timeline
- Ministry of Finance — eInvoicing Accredited Service Providers