UAE e-Invoicing: Two 2025 Ministerial Decisions Set Scope, Duties, and a Phased Timeline

Ministerial Decisions Overview: The UAE Ministry of Finance has issued Ministerial Decisions Nos. 243 and 244 of 2025, establishing the framework for the electronic invoicing system, which mandates structured e-invoices and credit notes to be exchanged through Accredited Service Providers (ASPs) for B2B and B2G transactions.
Implementation Timeline: The rollout includes a pilot program starting on July 1, 2026, voluntary adoption from the same date, and mandatory implementation for large taxpayers by January 1, 2027, followed by smaller taxpayers and government entities in 2027. B2C transactions are currently excluded but may be included later.
Business Compliance Requirements: Businesses must appoint an ASP, issue and transmit e-invoices within 14 days of a transaction, and adhere to the prescribed data formats. The updated VAT Executive Regulations, effective from September 29, 2025, eliminate previous paper invoice shortcuts, requiring strict compliance with the new electronic specifications to mitigate compliance risks.

Source RTC

Phase	Entity Type	ASP Appointment Deadline	Mandatory Implementation
Pilot	Invited working group	—	1 July 2026
Voluntary Go-Live	Any business	—	1 July 2026
Phase 1	Large taxpayers (≥ AED 50M revenue)	31 July 2026	1 January 2027
Phase 2	Other taxpayers (< AED 50M revenue)	31 March 2027	1 July 2027
Government Entities	All in-scope entities	31 March 2027	1 October 2027

Applies to B2B and B2G transactions.
B2C transactions are excluded for now.
Businesses must appoint an Accredited Service Provider (ASP) to issue and receive structured e-invoices.
E-invoices must be submitted to the Federal Tax Authority (FTA) within 14 days of the transaction.

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