UAE e-invoicing timeline: who must comply and by when
UAE e-invoicing covers B2B and B2G invoices. Businesses with revenue of AED 50 million or more go live on 1 January 2027, the rest on 1 July 2027.
Published · 5 min read
Short answer: the UAE is phasing in mandatory e-invoicing for business-to-business (B2B) and business-to-government (B2G) transactions. Businesses with annual revenue of AED 50 million or more go live on 1 January 2027. Smaller businesses go live on 1 July 2027, and government entities on 1 October 2027. Every business must work through one Accredited Service Provider (ASP). This page was last checked against the official Ministry of Finance and Federal Tax Authority pages on 4 November 2026.
Who is in scope
- B2B and B2G transactions, whether or not the business is registered for VAT.
- Every business needs a Tax Identification Number (TIN). VAT-registered businesses also show their Tax Registration Number (TRN) on the e-invoice.
- A business that sells only to consumers (B2C) is still in scope if it buys from other businesses, and then needs an ASP too.
- Each business uses the same ASP to send and to receive e-invoices.
- Imports do not need a Peppol connection, and invoices to overseas buyers go through the ASP with a special TIN for foreign destinations.
The dates in the Ministry of Finance timeline
- Large and major companies, revenue of AED 50 million and above: go live on 1 January 2027. The published table shows 31 July 2026 as the date to appoint an ASP. The Ministry has since amended the implementation decision (Ministerial Resolution No. 66 of 2026), so confirm the current appointment date on the Ministry's page.
- Small and medium companies, revenue below AED 50 million: appoint an ASP by 31 March 2027 and go live on 1 July 2027.
- Government entities: appoint an ASP by 31 March 2027 and go live on 1 October 2027.
- Voluntary exchange over the Peppol network and a pilot with a taxpayer working group come before these dates.
Revenue means gross income in the latest financial statements. A newly established company uses its projected revenue for the current financial year.
What to do now
- Work out which group you fall in from your latest financial statements, and check your TIN on your Federal Tax Authority profile.
- Clean your customer and supplier records: names, TRNs, licence numbers and addresses must match official records.
- Check whether your accounting or ERP software can produce the structured data format and connect to an ASP.
- Choose an ASP from the Ministry of Finance's official list and compare price, support, test environment and contract terms.
- Plan corrections: an issued e-invoice is corrected with a linked credit note, not edited.
Where we fit
We are not an Accredited Service Provider and we do not file or certify anything. We help businesses prepare their systems and data, test with sample invoices and connect to the provider they choose. Rules and dates can change, so always confirm them on the Ministry of Finance e-invoicing page (mof.gov.ae/einvoicing) and the Federal Tax Authority e-invoicing page (tax.gov.ae).