When does e-invoicing become mandatory in the UAE?
It depends on your size. If your revenue is AED 50 million or more, e-invoicing is mandatory by 1 January 2027; if less, by 1 July 2027; for government entities, by 1 October 2027. You must appoint an accredited service provider a few months earlier than those dates.
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The detail
The mandatory date turns on the taxpayer's revenue and type. Persons with revenue equal to or above AED 50,000,000 must appoint an Accredited Service Provider (ASP) by 30 October 2026 and implement the system by 1 January 2027; persons below the threshold by 31 March 2027 and 1 July 2027; government entities by 31 March 2027 and 1 October 2027. Business-to-consumer transactions are excluded from the mandate, and a person engaged exclusively in them is not subject until a Ministerial decision says otherwise.1
What the law says
- Ministerial Decision No. 244 of 2025, Article 5(1) sets the phased implementation dates by revenue tier and for government entities.1
- Article 5(2) exempts Business-to-Consumer Transactions and persons engaged exclusively in them from the electronic invoicing system until a Ministerial decision brings them in.1
- Article 5(3) requires any person or government entity within these phases to comply with the onboarding process and technical requirements set by the Ministry and the Authority.1
What it depends on
- Your revenue for the last tax period determines your tier: AED 50,000,000 is the dividing line.1
- The ASP appointment deadlines precede the implementation dates by roughly two to three months and are themselves mandatory.1
- If you sell only to consumers (B2C), the mandate does not yet apply to you at all.1
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.
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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