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UAE e-invoicing readiness
UAE e-invoicing is now mandatory in phases set by annual revenue. We confirm your deadline, help you compare Accredited Service Providers and manage the move to go-live.
- First deadline: 30 October 2026
- AED 50 million revenue decides your phase
- No government fee for the system itself
Find your e-invoicing phase
What is your annual revenue?
You must appoint an Accredited Service Provider by 30 October 2026 and have the system operating by 1 January 2027. The Ministry of Finance has said this date is final.
- Appoint a provider by
- 30 October 2026
- System operating by
- 1 January 2027
- Penalty if missed
- AED 5,000 per month or part
Dates are the Ministry of Finance timelines under Ministerial Decision 244 of 2025 as amended by Ministerial Decision 66 of 2026; we confirm your own position before you act.
UAE e-invoicing, in brief.
UAE e-invoicing is a mandatory system in which invoices and credit notes are issued in a structured electronic format, exchanged through Accredited Service Providers and reported to the Federal Tax Authority (FTA).
Taxable persons and in-scope government entities must comply, on dates set by annual revenue. My Eloah Business Hub assesses your scope, helps you shortlist and compare providers, supports onboarding through the EmaraTax portal and manages the integration project.
- Who
- Taxable persons and in-scope government entities
- First deadline
- 30 October 2026 for revenue of AED 50 million or more
- Format
- PINT-AE on the Peppol framework
- Government fee
- None for the system itself
Who must comply, and from when.
Each group has two separate dates. The first is the date to appoint an Accredited Service Provider (ASP). The second is the date your system must be implemented and operating.
| Group | Appoint an ASP by | System operating by |
|---|---|---|
| Annual revenue of AED 50 million or more | 30 October 2026 | 1 January 2027 |
| Annual revenue below AED 50 million | 31 March 2027 | 1 July 2027 |
| Government entities | 31 March 2027 | 1 October 2027 |
| Voluntary users | Open now | No mandatory date until your own phase |
The pilot phase opened on 1 July 2026 and the system is already live. Ministerial Decision 66 of 2026 moved the first appointment deadline from 31 July to 30 October 2026. The Ministry of Finance (MOF) described this as a targeted and final adjustment and said no further extensions will be granted.
What changes for your business.
The UAE uses a five-corner model called Decentralised Continuous Transaction Control and Exchange, built on the Peppol framework.
You must appoint an Accredited Service Provider
A business cannot connect to the system on its own or switch e-invoicing on inside its accounting software. You contract an accredited provider, and you sign that contract yourself.
Invoices travel through five corners
Your invoice goes from you to your provider, then to your buyer's provider, then to your buyer. The invoice data is reported to the Federal Tax Authority, which is the fifth corner.
Invoices follow the PINT-AE standard
PINT-AE is the Peppol international invoice specification with UAE customisation, defined in the UAE Data Dictionary. Your Tax Identification Number (TIN) is the first 10 digits of your 15-digit Tax Registration Number (TRN).
E-invoicing penalties, line by line.
Cabinet Decision 106 of 2025 sets the administrative penalties for the e-invoicing system. It does not apply to businesses that use the system voluntarily.
| Violation | Penalty |
|---|---|
| Failing to implement the system on time, including failing to appoint an ASP | AED 5,000 for each month or part of a month |
| Failing to issue and transmit an electronic invoice on time | AED 100 per invoice, capped at AED 5,000 per calendar month |
| Failing to issue and transmit an electronic credit note on time | AED 100 per credit note, capped at AED 5,000 per calendar month |
| Issuer failing to notify the FTA of a system failure on time | AED 1,000 per day or part of a day |
| Recipient failing to notify the FTA of a system failure | AED 1,000 per day or part of a day |
| Failing to tell your ASP about changes to data registered with the FTA | AED 1,000 per day or part of a day |
Separately, the VAT penalty table (Cabinet Decision 40 of 2017 as amended by Cabinet Decision 129 of 2025, effective 14 April 2026) sets AED 2,500 per detected case for failing to comply with the conditions for issuing tax invoices and credit notes electronically.
Four points businesses often miss.
Most of the risk sits in timing and in the duties that continue after go-live.
Appointing a provider is only step one
The appointment date and the implementation date are separate deadlines. For the first phase they fall on 30 October 2026 and 1 January 2027.
The real work is connecting your systems
Linking your billing or ERP system to the provider takes most of the effort. Leaving the provider contract until October leaves very little time to be operating by January.
Notification duties continue after go-live
Failing to report a system failure to the FTA, or failing to tell your provider about a change to your registered data, costs AED 1,000 per day.
No further extension is planned
The Ministry of Finance has stated that the 30 October 2026 date is final. The AED 5,000 monthly penalty starts from the missed deadline and keeps running.
What to compare between providers.
These points follow the Ministry of Finance guidance on selecting an Accredited Service Provider. Provider pricing is not regulated, so ask for at least three quotes.
Seven steps to e-invoicing go-live.
We work through these steps with you, and you make the commercial decisions and confirm each submission yourself.
Start on WhatsApp →Confirm scope and deadline
We test your annual revenue against the AED 50 million threshold and confirm your two dates.
Shortlist providers
We draw a shortlist from the current Ministry of Finance list of Accredited Service Providers.
Compare and contract
We compare quotes against the Ministry's selection criteria, and you choose and sign with your provider.
Onboard through EmaraTax
We help you onboard your chosen provider in the EmaraTax portal, and you confirm the submission.
Integrate your systems
We manage the project to connect your billing or ERP system to the provider.
Test and go live
You test invoice exchange with your provider and go live by your implementation date.
Keep up the notifications
After go-live we monitor the duties to report system failures to the FTA and data changes to your provider.
UAE e-invoicing, answered.
Ask anything else on WhatsApp and we will answer for your company.
When is e-invoicing mandatory in the UAE?
It depends on annual revenue. Businesses with revenue of AED 50 million or more must appoint an Accredited Service Provider by 30 October 2026 and be operating by 1 January 2027. Businesses below AED 50 million must appoint by 31 March 2027 and be operating by 1 July 2027.
Who has to comply with UAE e-invoicing?
Taxable persons and in-scope government entities are covered. The timing depends on annual revenue measured against the AED 50,000,000 threshold.
What is an Accredited Service Provider?
An Accredited Service Provider (ASP) is a provider accredited by the Ministry of Finance to exchange e-invoices and report the data to the Federal Tax Authority. Every in-scope business must contract one, because a business cannot connect to the system on its own.
What is the penalty for not complying with e-invoicing in the UAE?
Failing to implement the system or appoint a provider on time costs AED 5,000 for each month or part of a month. Late invoices and credit notes cost AED 100 each, capped at AED 5,000 per calendar month, and missed notifications cost AED 1,000 per day.
Will the UAE e-invoicing deadline be extended again?
The Ministry of Finance has said no. It called the move to 30 October 2026 a targeted and final adjustment and stated that no further extensions will be granted.
How much does e-invoicing cost in the UAE?
There is no government fee for the e-invoicing system itself. Your cost is the provider contract plus any work to integrate your billing or ERP system, and provider fees are commercial and vary widely.
Can I start e-invoicing before my deadline?
Yes. The system is already live and businesses can onboard and exchange e-invoices now. Voluntary users are outside the e-invoicing penalty rules until their own mandatory date arrives.
What format must a UAE e-invoice use?
A UAE e-invoice uses PINT-AE, the Peppol international invoice specification with UAE customisation. The Ministry of Finance publishes the mandatory fields, and your provider handles the technical format.
Know your deadline before it arrives.
Send us your annual revenue on WhatsApp and we will confirm your phase, your two dates and a quote for getting you ready.