UAE e-invoicing 2027: deadlines and what to do now
The UAE is moving B2B and B2G invoices onto a national e-invoicing network. If your revenue is AED 50 million or more, you must appoint an Accredited Service Provider by 30 October 2026. Here is the timeline, how the system works and a plan you can start this week.
The short answer
Ministerial Decisions 243 and 244 of 2025 set the scope and the dates. Businesses with annual revenue of AED 50 million or more appoint an Accredited Service Provider (ASP) by 30 October 2026 and issue e-invoices from 1 January 2027. Everyone else appoints one by 31 March 2027 and goes live on 1 July 2027. Government entities follow on 1 October 2027.
The large-business ASP deadline was moved once already, from 31 July to 30 October 2026, but the go-live date did not move. Treat these dates as fixed unless the Ministry of Finance says otherwise.
The timeline
| Who | Appoint an ASP by | E-invoicing from |
|---|---|---|
| Pilot (taxpayer working group) and voluntary adopters | – | 1 July 2026 |
| Revenue of AED 50 million or more | 30 October 2026 | 1 January 2027 |
| Revenue under AED 50 million | 31 March 2027 | 1 July 2027 |
| Government entities | 31 March 2027 | 1 October 2027 |
How the system works
- The UAE uses a five-corner model on the Peppol network: your system, your ASP, your customer’s ASP, your customer’s system, and the Federal Tax Authority
- Your system produces the invoice in the UAE’s structured format (PINT AE); a PDF on its own no longer counts as the invoice
- Your ASP validates it, sends it to the buyer’s ASP and reports the tax data to the FTA in near real time
- Credit notes go through the same route
- Both sides keep the structured invoice for the VAT record-keeping period
What is in scope
B2B and B2G transactions, whether or not the parties are VAT-registered, with exclusions listed in Ministerial Decision 243 (for example some international passenger transport and certain financial services). B2C invoices are out of scope in the first phases. Check the exclusions with your tax adviser before you decide what to leave out.
What to do now
- Confirm your phase: take your revenue for the period your tax adviser confirms, and use the date checker
- List every system that issues invoices or credit notes: ERP, CRM quotes, billing tools, spreadsheets
- Shortlist ASPs from the Ministry of Finance’s accredited list and ask how they connect to your ERP
- Clean master data: customer TRNs, addresses, item codes and tax categories
- Plan tests with your ASP and a few key customers before go-live
- Train finance and sales: invoices can no longer be edited after they are sent
Free tools for this
Sources
- Deloitte: release of UAE e-invoicing legislation (Ministerial Decisions 243 and 244 of 2025)
- Wafeq: implementing e-invoicing in the UAE, framework and timeline
- UAE Ministry of Finance: e-invoicing
Rules change. Check the official text, or ask your accountant or lawyer, before you rely on a figure.
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