UAE Releases Electronic Invoicing Guidelines: Scope, Timelines, and Requirements for All Businesses

• The UAE Ministry of Finance published an English guideline for the country’s electronic invoicing system.
• Mandatory e-invoicing applies to all domestic business transactions, with some exclusions (e.g., airlines, financial services).
• Pilot and voluntary phases start July 1.
• Businesses with revenue ≥ 50 million dirhams must appoint an ASP by July 31, 2026, and implement e-invoicing by Jan. 1, 2027.
• Businesses with revenue < 50 million dirhams must appoint an ASP by March 31, 2027, and implement e-invoicing by July 1, 2027.
• Taxpayers must obtain a Tax Identification Number (TIN); registered taxpayers use the first 10 digits of their TRN as their TIN.

Source: globalvatcompliance.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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