What is the deadline for large businesses to appoint an e-invoicing service provider?
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If your business revenue is AED 50 million or more, you must appoint an e-invoicing service provider by 30 October 2026, and have the system running by 1 January 2027.
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The detail
Under Article 5(1)(a) of Ministerial Decision No. 244 of 2025, a Person subject to the Electronic Invoicing System whose Revenue is equal to or exceeds AED 50,000,000 must appoint an Accredited Service Provider by 30 October 2026, and must have the Electronic Invoicing System implemented by 1 January 2027.1
What the law says
- Article 5(1)(a) of Ministerial Decision No. 244 of 2025 sets the 30 October 2026 service provider appointment deadline and 1 January 2027 implementation deadline for Persons with Revenue equal to or exceeding AED 50,000,000.1
What it depends on
- The AED 50,000,000 threshold is measured by Revenue of the Person subject to the Electronic Invoicing System.1
- Persons engaged exclusively in Business-to-Consumer transactions are not subject to the Electronic Invoicing System until a further Ministerial decision sets a date for them.1
- Smaller businesses (Revenue below AED 50,000,000) have later deadlines of 31 March 2027 for appointment and 1 July 2027 for implementation.1
Check before you rely on it
- Confirm your Revenue figure and whether it meets or exceeds AED 50,000,000
- Check whether your transactions are exclusively Business-to-Consumer
- Select and appoint an Accredited Service Provider from the Ministry's published list before 30 October 2026
Sources (1) — read the official text
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Article 5 – Mandatory Implementation
Read the article
Article 5 – Mandatory Implementation 1. The Electronic Invoicing System shall be implemented in the following phases : (a) A Person subject to the Electronic Invoicing System and whose Revenue is equal to or exceeds AED 50,000,000 shall appoint an Accredited Service Provider by 30 October 2026 and shall implement the Electronic Invoicing System by 1 January 2027.1 (b) A Person subject to the Electronic Invoicing System and whose Revenue is less than AED 50,000,000 shall appoint an Accredited Service Provider by 31 March 2027 and shall implement the Electronic Invoicing System by 1 July 2027. (c) A Government Entity shall appoint an Accredited Service Provider by 31 March 2027 and shall implement the Electronic Invoicing System by 1 October 2027. 2. Notwithstanding Clause 1 of this Article, Business-to-Consumer Transactions shall not be subject to the Electronic Invoicing System and any Person engaged exclusively in such transactions shall not be subject to the Electronic Invoicing System, until such time determined by a decision issued by the Minister. 3. Any Person or Government Entity who is required to implement the Electronic Invoicing System in accordance with Clause 1 of this Article shall comply with the onboarding process and all the technical requirements established by the Ministry and the Authority for the use of the Electronic Invoicing System.
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Written by AI from the FTA sources above and checked before display. Not tax advice or official FTA information - confirm with a tax adviser before you act. Full disclaimer
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