E-invoicing / Deadlines
UAE e-invoicing deadlines
Two dates matter for most businesses: when you must have appointed an accredited service provider (ASP), and when you must be live.
Full timeline
| Date | What | Who | Source |
|---|---|---|---|
| Pilot programme starts; voluntary adoption opens | Taxpayer Working Group; any business voluntarily | MD 244 of 2025, Arts 3–4 | |
| Pre-approval stage removed; only accredited providers may offer e-invoicing | Service providers | MD 168 of 2026, Arts 3, 19, 20 | |
| Appoint an accredited provider | Revenue of AED 50 million or more | MD 66 of 2026, amending MD 244 Art. 5(1)(a) | |
| E-invoicing mandatory | Revenue of AED 50 million or more | MD 66 of 2026 | |
| Appoint an accredited provider | Revenue below AED 50 million | MD 244 of 2025, Art. 5(1)(b) | |
| Appoint an accredited provider | Government entities | MD 244 of 2025, Art. 5(1)(c) | |
| E-invoicing mandatory | Revenue below AED 50 million | MD 244 of 2025, Art. 5(1)(b) | |
| E-invoicing mandatory | Government entities | MD 244 of 2025, Art. 5(1)(c) |
What changed in 2026
The first appointment deadline moved. Ministerial Decision No. 244 of 2025 set 31 July 2026 for businesses with revenue of AED 50 million or more; Ministerial Decision No. 66 of 2026 replaced it with 30 October 2026. The Federal Tax Authority confirmed the date on 29 September 2026.
From 1 October 2026, Ministerial Decision No. 168 of 2026 allows only accredited providers to offer e-invoicing services. Providers that held pre-approval had 30 days to complete accreditation.
"Revenue" and scope
The threshold is the business's revenue as defined in the decisions; check the definition in MD 244 of 2025 with your tax adviser if you are close to AED 50 million. The system applies to business-to-business and business-to-government transactions; the exclusions are listed in MD 243 of 2025, Article 4.
Questions
When must a UAE business appoint an e-invoicing service provider?
If revenue is AED 50 million or more: by 30 October 2026, and go live by 1 January 2027 (Ministerial Decision No. 66 of 2026). If revenue is below AED 50 million: by 31 March 2027, and go live by 1 July 2027 (Ministerial Decision No. 244 of 2025, Article 5).
Was the 31 July 2026 deadline moved?
Yes. Ministerial Decision No. 244 of 2025 originally set 31 July 2026 for businesses with revenue of AED 50 million or more. Ministerial Decision No. 66 of 2026 replaced it with 30 October 2026. The go-live date of 1 January 2027 did not change.
Do businesses that only sell to consumers need e-invoicing?
Not for now. Business-to-consumer transactions are outside the system, and a person engaged exclusively in them is not subject to it, until the Minister decides otherwise (Ministerial Decision No. 244 of 2025, Article 5(2)).
Which transactions are excluded?
Ministerial Decision No. 243 of 2025, Article 4, excludes sovereign government activity not in competition with the private sector, international passenger air transport with e-tickets and related ancillary services, international air cargo with an airway bill (for 24 months), and VAT-exempt or zero-rated financial services under Article 42 of the VAT Executive Regulation.
What are the penalties?
The Ministry's October 2026 programme document lists Cabinet Decision No. 173 of 2026 as the penalties decision and Cabinet Decision No. 106 of 2025 as repealed. We have not found the published text of Decision 173, so we do not quote amounts. Penalties do not apply to voluntary e-invoicing.
Checked against Ministry of Finance documents on 18 October 2026. Official hub: mof.gov.ae/einvoicing.