UAE Defines E-Invoicing Scope and Implementation Timeline via Two Ministerial Decisions

he UAE Ministry of Finance issued Ministerial Decisions No. 243 and 244 of 2025, establishing the framework, scope, and phased rollout of the e-invoicing system. It applies to all persons conducting business in the UAE for B2B and B2G transactions, with limited exclusions (certain financial services and airline services); B2C is exempt until further notice. [deloitte.com], [kpmg.com]
Businesses must appoint an Accredited Service Provider (ASP) and use the international OpenPeppol standard (a decentralised five-corner, continuous transaction control model). Invoices must be issued within 14 days of the taxable event, electronic records stored in the UAE, and credit notes issued for cancellations, reductions, refunds, or errors. [mof.gov.ae], [kpmg.com]
Implementation begins with a voluntary pilot on 1 July 2026. Entities with revenue ≥ AED 50M must comply by 1 January 2027 (ASP appointment deadline later extended from 31 July to 30 October 2026); smaller entities by 1 July 2027; government entities by 1 October 2027. [kpmg.com], [mof.gov.ae]

Sources: UAE MoF announcement · Deloitte · KPMG TaxNewsFlash

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

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]

Source

E-invoicing