- 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
UAE B2B E-Invoicing Rollout Timeline
| 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 |
Key Notes
- 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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UAE Ministry of Finance publishes Ministerial Decisions on e-invoicing (EY)
- The United Arab Emirates (UAE) Ministry of Finance, on 29 September 2025, issued Ministerial Decisions 243 and 244, establishing the framework for e-invoicing applicable to all commercial transactions in the UAE, including those involving nonresidents.
- Key exclusions include sovereign government activities, certain international airline services, goods transport (exempt for 24 months), value-added tax (VAT)-exempt or zero-rated financial services, and other transactions designated by the Minister of Finance.
- The phased implementation will commence with a pilot program on 1 July 2026, followed by mandatory adoption starting 1 January 2027 for businesses with revenues of AED50m or more, and subsequent deadlines for smaller businesses and government entities.
- Businesses in the UAE should adopt measures to comply with the requirements related to the new Ministerial Decisions.
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
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