FinTaxIQTax Intelligence

When does e-invoicing become mandatory in the UAE?

Answered by FinTaxIQ - TI from the Federal Tax Authority’s own law · 11 October 2026. Guidance, not tax advice: rely on the official text.

FinTaxIQ - TI AssistantClear answerTI Pro

It depends on your business size: if your revenue is AED 50 million or more, you must have e-invoicing running by 1 January 2027; smaller businesses have until 1 July 2027, and government entities until 1 October 2027. You'll also need to appoint an accredited service provider before these dates.

Show the full answerShow less

The detail

Mandatory implementation is phased under Article 5 of Ministerial Decision No. 244 of 2025. Persons subject to the system with Revenue of AED 50,000,000 or more must appoint an Accredited Service Provider by 30 October 2026 and implement by 1 January 2027; those with lower Revenue must appoint by 31 March 2027 and implement by 1 July 2027; Government Entities must appoint by 31 March 2027 and implement by 1 October 2027.1

What the law says

  • Article 5(1) of Ministerial Decision No. 244 of 2025 sets three phased deadlines based on Revenue size or Government Entity status, each requiring prior appointment of an Accredited Service Provider before the live implementation date.1
  • Article 5(2) excludes Business-to-Consumer transactions, and Persons dealing exclusively in such transactions, from the Electronic Invoicing System until a further Ministerial decision sets a date.1

What it depends on

  • The AED 50,000,000 Revenue threshold determines whether the earlier (1 January 2027) or later (1 July 2027) implementation date applies.1
  • Government Entities follow a separate timeline: appointment by 31 March 2027 and implementation by 1 October 2027.1
  • Purely Business-to-Consumer suppliers are not yet subject to the system pending a further Ministerial decision.1

Check before you rely on it

  • Check your annual Revenue against the AED 50,000,000 threshold.
  • Confirm whether you deal exclusively in Business-to-Consumer transactions.
  • Check whether you are classified as a Government Entity for this purpose.
Sources (1) — read the official text
  1. 1Ministerial Decision 244/2025Article 5Ministerial Decision
    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.
    Official PDF, p. 3Captured from the FTA website on 9 Sep 2026
Helpful?

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

Ask your own question

Related questions

Filing Corporate Tax? Free Corporate Tax return guidance, in 5 easy steps