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UAE — Two Ministerial Decisions set e-invoicing scope and timeline

Summary
  • On 29 September 2025, the MoF issued Ministerial Decision No. 243/2025 (scope) and No. 244/2025 (implementation), establishing a mandatory Peppol-based EIS covering B2B and B2G transactions (B2C excluded for now). [mof.gov.ae][ebs.ae]
  • Both issuers and recipients must appoint an Accredited Service Provider (ASP); a pilot programme and voluntary adoption start 1 July 2026[mof.gov.ae][tallysolutions.com]
  • Mandatory rollout is phased: 1 January 2027 (revenue ≥ AED 50m), 1 July 2027 (< AED 50m), and 1 October 2027 (government entities), with a 24-month grace period for VAT-group intragroup transactions. [tallysolutions.com][bdo.global]
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