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United Arab Emirates e-Invoicing

الفاتورة الإلكترونية في الإمارات

Updated 11 May 2026

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In-depth mandate analysis, timeline, exemptions, and vendor selection

B2B
phased
from 1 January 2027
Phased rollout by company size via Accredited Service Providers (ASPs) . Applies to all Persons conducting Business in the UAE regardless of VAT registration status. Large companies (annual revenue ≥ AED 50M) must appoint an ASP by 30 October 2026 (deadline extended from 31 July 2026 by amendments to Ministerial Decision No. 244 of 2025 announced by the Ministry of Finance on 10 May 2026) and go live from 1 January 2027. Remaining businesses from 1 July 2027 and government entities from 1 October 2027 under Ministerial Decision No. 244 of 2025 . UAE Electronic Invoicing Guidelines V1.0 address special scenarios including Free Zone entities, margin scheme supplies, summary invoices, continuous supplies, and exports.
B2C
none
B2C transactions excluded from the scope of the Electronic Invoicing System under Ministerial Decision No. 243 of 2025 .
B2G
phased
from 1 October 2027
Mandatory for all government entities via Accredited Service Providers (ASPs) from 1 October 2027 under Ministerial Decision No. 244 of 2025 . Full tax invoices required.

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Exemptions

B2C transactions
Business-to-consumer transactions are excluded from the Electronic Invoicing System under Ministerial Decision No. 243 of 2025 .
Voluntary users
Penalties do not apply to entities issuing, transmitting, or reporting e-invoices on a voluntary basis prior to their mandatory compliance date per Article 2(2) of Cabinet Decision No. 106 of 2025 .
Intra-VAT group transactions
24-month grace period for intra-VAT group transactions beginning 1 January 2027 per the UAE Electronic Invoicing Guidelines V1.0 . During this period, e-invoicing requirements for transactions between entities within the same VAT group are exempted.
Self-billed commercial documents
Self-billed commercial documents are excluded from the e-invoicing requirements under the UAE Electronic Invoicing Guidelines V1.0 .

Cross-Border Conditions

Non-resident VAT registrants
Non-UAE resident entities registered for UAE VAT must implement electronic invoicing if obligated to issue tax invoices under Federal Decree-Law No. 8/2017 on VAT .

Penalties

Failure to implement e-invoicing system
AED 5,000 per month (or part thereof) for failure to implement the Electronic Invoicing System or appoint an Accredited Service Provider within the prescribed timeline under Cabinet Decision No. 106 of 2025 .
Failure to issue/transmit electronic invoice
AED 100 per Electronic Invoice, up to a maximum of AED 5,000 per calendar month for failure to issue and transmit invoices to recipients through the system within the prescribed timeline under Cabinet Decision No. 106 of 2025 .
Failure to issue/transmit electronic credit note
AED 100 per Electronic Credit Note, up to a maximum of AED 5,000 per calendar month for failure to issue and transmit credit notes to recipients through the system within the prescribed timeline under Cabinet Decision No. 106 of 2025 .
System failure notification (issuer)
AED 1,000 per day (or part thereof) for failure by the issuer to notify the Federal Tax Authority of a system failure within the prescribed timeline.
System failure notification (recipient)
AED 1,000 per day (or part thereof) for failure by the recipient to notify the Federal Tax Authority of a system failure within the prescribed timeline.
Failure to notify data changes to ASP
AED 1,000 per day (or part thereof) for failure by issuer or recipient to notify the appointed Accredited Service Provider of changes to data registered with the Authority within the prescribed timeline.

Standards:

PINT AE (UAE-specific e-invoicing standard based on UBL 2.1)
Peppol BIS Billing 3.0
Ministerial Decision No. 243 of 2025 (Electronic Invoicing System)
Ministerial Decision No. 244 of 2025 (Implementation Timelines)
Amendments to Ministerial Decision No. 244 of 2025 (ASP appointment deadline extension to 30 October 2026; announced 10 May 2026)
Ministerial Resolution No. 64 of 2025 (ASP Accreditation)
Ministerial Resolution No. 56 of 2026 (Amending MR 64/2025 - ASP eligibility / two-year PSP Product experience requirement)
Cabinet Decision No. 100 of 2025 (VAT Executive Regulations amendments)
Cabinet Decision No. 106 of 2025 (Penalties)

Supported Formats:

PINT AE structured XML format (full tax invoices only; simplified invoices not permitted)
VAT amounts and total payable must be displayed in AED; foreign currency conversions must follow UAE Central Bank exchange rates

Clearance Model:

Peppol-based 4-corner exchange model officially launched on 21 April 2026 via the Ministry of Finance announcement , with both supplier and customer connecting through their respective Accredited Service Providers (ASPs) . The framework will transition to a 5-corner DCTCE (Decentralised Continuous Transaction Control and Exchange) model ahead of the July 2026 pilot phase, adding a Corner 5 dual-transmission layer that simultaneously routes tax data to the Federal Tax Authority via the Peppol network for near real-time CTC oversight. System-to-system integration required. Electronic invoices must be issued within 14 days of the transaction or payment date. 51 mandatory fields plus conditional fields per the UAE Electronic Invoice Mandatory Fields V1.0 guideline .

Archiving Requirements:

5 years retention per Federal Decree-Law No. 8/2017 on VAT and Executive Regulations ; Accredited Service Providers must adhere to data storage and archival requirements.

N/A
No SAF-T implementation; UAE uses PINT AE standard with accredited service provider infrastructure and Peppol-based 4/5-corner model for secure e-invoice exchange.

Ministry of Finance issues targeted amendments to eInvoicing decisions
10 May 2026
National
The Ministry of Finance issued two parallel amendments to the eInvoicing legal framework. Amendments to Ministerial Decision No. 244 of 2025 extend the deadline for businesses with annual revenue exceeding AED 50,000,000 to appoint an Accredited Service Provider from 31 July 2026 to 30 October 2026, while the mandatory go-live date of 1 January 2027 remains unchanged. Separately, Ministerial Resolution No. 56 of 2026 amends Ministerial Resolution No. 64 of 2025 on ASP eligibility, adding a new Article 5(bis) that requires the PSP Product to have been in operation for a minimum of two years and permits use of third-party PSP Products subject to Service Provider oversight.
Large Taxpayers (≥ AED 50M) - revised ASP appointment deadline
30 October 2026
Large businesses
Revised deadline for all taxpayers with annual revenue exceeding AED 50,000,000 to appoint an Accredited Service Provider under amendments to Ministerial Decision No. 244 of 2025 announced by the Ministry of Finance on 10 May 2026. Extended from 31 July 2026.
Large Taxpayers mandatory implementation
1 January 2027
Large businesses
Mandatory e-invoicing implementation for all in-scope large businesses (annual revenue ≥ AED 50M) via appointed Accredited Service Provider under Ministerial Decision No. 244 of 2025 . Mandatory go-live date unchanged following the 10 May 2026 Ministry of Finance deadline-extension amendments.
Other businesses and government - ASP appointment deadline
31 March 2027
SMEs and Government
All other businesses (annual revenue < AED 50M) and government entities must appoint an Accredited Service Provider by this date.
Other businesses mandatory implementation
1 July 2027
SMEs
Mandatory e-invoicing implementation for all remaining in-scope businesses (annual revenue < AED 50M) via appointed Accredited Service Provider under Ministerial Decision No. 244 of 2025 .
Government entities mandatory implementation
1 October 2027
Government sector
Mandatory e-invoicing implementation for all government entities via appointed Accredited Service Provider .

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Frequently asked questions about e-Invoicing in United Arab Emirates

Primary sources for United Arab Emirates

mof.gov.ae, mof.gov.ae, mof.gov.ae, mof.gov.ae, mof.gov.ae, mof.gov.ae, mof.gov.ae, mof.gov.ae.

Related Countries

Bangladesh
phased
Israel
phased
Malaysia
phased
Nepal
phased