The dates, by who you are
| Who | Appoint a provider by | Start e-invoicing by |
|---|
| Businesses with revenue of AED 50 million or more | 30 October 2026 (passed) | 1 January 2027 |
| Businesses with revenue below AED 50 million | 31 March 2027 | 1 July 2027 |
| Government entities | 31 March 2027 | 1 October 2027 |
Revenue means gross income in the financial statements for the most recent accounting period. A business set up later must appoint a provider and be ready before its first invoice.
What changed in October 2026
- Cabinet Decision No. 173 of 2026 replaced the e-invoicing penalties of Cabinet Decision No. 106 of 2025. It adds a cap of AED 50,000 in any 12 months for not implementing the system and drops the penalty for not reporting a system failure.
- Ministerial Decision No. 197 of 2026, in force since 1 October 2026, excludes transactions within a VAT group for 24 months from 1 January 2027, gives businesses that are not VAT-registered 14 business days to issue an e-invoice, and removes the rule that e-invoice data must be stored in the UAE.
Our guide to who must comply with e-invoicing, and when explains the system in full.
Questions people ask
When does e-invoicing start in the UAE?
Businesses with revenue of AED 50 million or more must start on 1 January 2027, the rest on 1 July 2027, and government entities on 1 October 2027. Voluntary use and a pilot opened on 1 July 2026.
What is the deadline to appoint an Accredited Service Provider?
30 October 2026 for businesses with revenue of AED 50 million or more, a deadline that has now passed; 31 March 2027 for other businesses and for government entities.
What is the penalty for not implementing e-invoicing?
Under Cabinet Decision No. 173 of 2026, AED 5,000 for the first instance and AED 5,000 for each further month or part of a month, up to AED 50,000 in any 12 consecutive months. Each e-invoice or e-credit note not issued and transmitted costs AED 100, up to AED 5,000 a month.
Does e-invoicing apply if I only sell to consumers?
Sales to consumers are outside the system for now. But a business that buys from other businesses receives e-invoices from them, and the FTA says it needs a provider to receive them, by the same dates.
Which revenue figure decides my deadline?
Your gross income in the financial statements for your most recent accounting period, measured against AED 50 million.
A guide to the general rules, not tax advice for your business. Your figures stay in your browser: nothing you type here is sent to us unless you choose to message us.
