- Introduction & Timeline: The UAE Ministry of Finance launched a phased national e-invoicing system, starting July 2026, mandating structured electronic invoicing for businesses and government entities by October 2027.
- Scope & Exclusions: The mandate applies to all UAE business transactions, excluding B2C and certain sectors like exempt or zero-rated financial services, with specific airline services also outside the scope.
- Compliance Requirements: Businesses must issue structured electronic invoices and credit notes via accredited providers, report them to the Federal Tax Authority, issue within 14 days, and store all invoice data in the UAE.
- Operational Obligations: Companies must ensure system reliability, reporting any failures within two business days, and upgrade processes to comply, underscoring the UAE’s commitment to digital transformation and tax modernization.
Source: www.fonoa.com
UAE e-invoicing timetable
| Phase or Group | ASP appointment deadline | Mandatory implementation date | Notes |
|---|---|---|---|
| Pilot program (selected taxpayers) | July 1, 2026 | July 1, 2026 | Pilot begins on this date. |
| Large businesses (annual revenue ≥ AED 50,000,000) | July 31, 2026 | January 1, 2027 | Largest companies must comply first. |
| Other businesses (annual revenue < AED 50,000,000) | March 31, 2027 | July 1, 2027 | Applies to remaining private-sector businesses. |
| In-scope government entities | March 31, 2027 | October 1, 2027 | Government entities follow private-sector roll-out. |
All in-scope entities must send and receive electronic invoices and credit notes through the Electronic Invoicing System using an accredited service provider and comply with required data fields. Taxpayers are advised to appoint an ASP ahead of their deadlines and prepare for technical integration.
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UAE specifies Implementation Timeline and Scope of e-invoicing obligation
- Scope of E-Invoicing: The Ministry of Finance has mandated that all entities conducting business in the UAE must use the Electronic Invoicing System for business-to-business (B2B) and business-to-government (B2G) transactions, with a few exceptions. Non-compliant businesses may choose to adopt the system voluntarily.
- Phased Roll-Out Timeline: The implementation will occur in phases, starting with a pilot program on July 1, 2026, for selected taxpayers, followed by mandatory compliance deadlines for large businesses by July 31, 2026, and for smaller businesses and government entities by March 31, 2027, and October 1, 2027, respectively.
- Appointment of Accredited Service Providers: Businesses must appoint an accredited service provider (ASP) to facilitate e-invoicing, with deadlines for appointment set for July 31, 2026, for large businesses, March 31, 2027, for smaller businesses, and March 31, 2027, for government entities, ensuring they meet the required technical standards ahead of the mandatory implementation dates.
Source Pagero
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
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