E-invoicing in the UAE: who it applies to and from when

What changes

Invoices between businesses and with government bodies will have to be issued electronically and sent through an accredited provider — an ASP. The rules are set by UAE Ministry of Finance Decisions No. 243 and 244 of 2025. Sales to individuals are not part of the mandatory scope for now.

Deadlines

• From 1 July 2026 — the system is open for voluntary adoption
• Revenue of AED 50 million or more: appoint a provider by 30 October 2026, mandatory from 1 January 2027
• Revenue below AED 50 million: appoint a provider by 31 March 2027, mandatory from 1 July 2027
• Government bodies: appoint a provider by 31 March 2027, join from 1 October 2027
• Transactions within a group of companies — transition period until 1 January 2029

Who it applies to

Businesses operating in the UAE that issue tax documents under UAE VAT rules — including some non-resident businesses. Whether your company is in scope depends on its VAT registration and the kind of transactions: better to check early than in the last month.

What to do now

1. 1Find your groupWork out the company’s annual revenue: it decides whether e-invoicing is mandatory from 1 January or from 1 July 2027.
2. 2Appoint a providerThe provider must be on the UAE Ministry of Finance list of accredited providers. For revenue below AED 50 million, the last day is 31 March 2027.
3. 3Check your accountingYour accounting software has to send invoices to the provider. It is easier to test this with sample invoices before the mandatory date than after it.