Under Ministerial Decision No. 244 of 2025, UAE businesses with revenue of AED 50 million or more must appoint an accredited e-invoicing provider by 30 October 2026 and go live on 1 January 2027. Businesses below AED 50 million appoint by 31 March 2027 and go live on 1 July 2027. Business-to-consumer sales are excluded for now.
What are the e-invoicing deadlines?
There are three mandatory phases, set by Ministerial Decision No. 244 of 2025:
| Who | Appoint provider by | Go live |
|---|---|---|
| Revenue AED 50 million or more | 30 October 2026 (extended from 31 July) | 1 January 2027 |
| Revenue below AED 50 million | 31 March 2027 | 1 July 2027 |
| Government entities | 31 March 2027 | 1 October 2027 |
The Ministry of Finance moved the first appointment deadline from 31 July to 30 October 2026 and kept the go-live dates unchanged (Ministry of Finance, 10 May 2026). The pilot and voluntary adoption phase opened on 1 July 2026 (Gulf News).
Which transactions are in scope?
Business-to-business and business-to-government transactions between persons conducting business in the UAE are in scope. Business-to-consumer transactions, and businesses that deal only with consumers, are excluded until the Minister sets a date (Ministerial Decision No. 244 of 2025). A PDF emailed to a customer is not an e-invoice under the system; invoices travel as structured data through accredited service providers.
“Business-to-Consumer Transactions shall not be subject to the Electronic Invoicing System”
What should a business do before its deadline?
Start eight to twelve months ahead. The work is mostly data, not software: clean customer master data with correct TRNs, map every invoice field your ERP produces to the mandatory fields, choose an accredited service provider, and test credit notes and corrections as well as standard invoices. Businesses below AED 50 million have until 31 March 2027 to appoint a provider, which leaves little time once year-end audits and corporate tax returns are done.
Are there penalties for missing the deadline?
Yes. Under Cabinet Decision No. 106 of 2025, failing to implement the system or appoint an accredited provider on time costs AED 5,000 for each month of delay. Failing to issue an e-invoice or e-credit note through the system costs AED 100 per document, capped at AED 5,000 a month, and failing to report a system failure costs AED 1,000 a day (Cabinet Decision No. 106 of 2025).
Keep reading
See what each violation costs in our penalties guide, how to choose an accredited provider, and how the five-corner model works. Or take the 60-second readiness check.
Frequently asked questions
Does e-invoicing apply to free zone companies?
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Yes, for in-scope business-to-business and business-to-government transactions, unless a specific exclusion applies.
Which revenue figure decides my phase?
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The decision uses annual revenue; confirm the measurement period with your adviser, especially if you are near AED 50 million.
Can I keep sending PDF invoices?
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Not for in-scope transactions once your phase starts. Structured e-invoices exchanged through an accredited provider replace them.
Sources
- Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System — UAE Ministry of Finance. Checked 16 October 2026.
- Ministry of Finance announces targeted amendments to eInvoicing system decisions (ASP deadline moved to 30 October 2026) — UAE Ministry of Finance, 10 May 2026. Checked 17 October 2026.
- Cabinet Decision No. 106 of 2025 on violations and administrative penalties for the Electronic Invoicing System — UAE Ministry of Finance. Checked 17 October 2026.
- UAE launches e-invoicing pilot phase: key deadlines, five-corner model and what businesses must do — Gulf News, 26 June 2026. Checked 17 October 2026.
- Registration for VAT (mandatory and voluntary thresholds) — Federal Tax Authority. Checked 16 October 2026.