What is the deadline for large businesses to appoint an e-invoicing service provider?

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.

Article 4 – Publication and Entry into Force This Decision shall be published in the Official Gazette and shall come into force from the day following the date of its publication. Cabinet Decision No. 106 of 2025 – As published by the Ministry of Finance 2 Table annexed to Cabinet Decision No. 106 of 2025 on The Violations and Administrative Penalties Resulting from the Violation of the Legislation Regulating the Electronic Invoicing System No. Description of Violation Administrative Penalty Amount 1 Failure by the Issuer to implement the AED 5,000 in case of delay for each month Electronic Invoicing System including or part thereof. the failure to appoint an Accredited Service Provider within the timeline prescribed by the Minister. 2 Failure by the Issuer to issue and AED 100 for each Electronic Invoice up to transmit an Electronic Invoice to the a maximum of AED 5,000 per calendar Recipient through the Electronic month. Invoicing System within the timeline prescribed by the Minister. 3 Failure by the Issuer to issue and AED 100 for each Electronic Credit Note up transmit an Electronic Credit Note to the to a maximum of AED 5,000 per calendar Recipient through the Electronic month. Invoicing System within the timeline prescribed by the Minister. 4 Failure by the Issuer to notify the AED 1,000 for each day of delay or part Authority of a System Failure within the thereof. timeline prescribed by the Minister. 5 Failure by the Recipient to notify the AED 1,000 for each day of delay or part Authority of a System Failure within the thereof. timeline prescribed by the Minister. 6 Failure by the Issuer or the Recipient to AED 1,000 for each day of delay or part notify the appointed Accredited Service thereof. Provider of changes to the data registered with the Authority within the timeline prescribed by the Minister. Cabinet Decision No. 106 of 2025 – As published by the Ministry of Finance 3