When does UAE e-invoicing apply to my business? Free 1-minute check
Answer three questions. You get your deadline to appoint an Accredited Service Provider (ASP), your go-live date and the fines, from the Ministry of Finance decisions.
How this check works
UAE e-invoicing covers business-to-business and business-to-government invoices. Each invoice goes as structured data (PINT AE) through an Accredited Service Provider, which also reports it to the Federal Tax Authority.
Revenue AED 50m or more: ASP by 30 Oct 2026, live by 1 Jan 2027
Revenue below AED 50m: ASP by 31 Mar 2027, live by 1 Jul 2027
Government entities: ASP by 31 Mar 2027, live by 1 Oct 2027
B2C only: not in scope until a Ministerial decision
- Revenue means gross income in your most recent accounting period, from your financial statements (Ministerial Decision 244 of 2025).
- Ministerial Decision 66 of 2026 moved the AED 50m+ ASP deadline from 31 July 2026 to 30 October 2026. The go-live date stayed 1 January 2027.
- Ministerial Decision 197 of 2026 (in force 1 October 2026) sets 14 business days to issue and send each e-invoice, and lists excluded transactions, including sovereign government activity, exempt or zero-rated financial services, some airline documents, and tax-group transactions for 24 months from 1 January 2027.
- Fines are in Cabinet Decision 173 of 2026, which repeals Cabinet Decision 106 of 2025 and comes into force the day after it is published in the Official Gazette. The PDF on mof.gov.ae shows no issue date yet, so confirm the date it takes effect with your adviser.
- Fines do not apply to businesses that join voluntarily.
Official sources (Ministry of Finance)
- mof.gov.ae: e-invoicing programme page (updated 1 Nov 2026) (checked 1 Nov 2026)
- Ministerial Decision 244 of 2025: implementation phases (PDF) (checked 1 Nov 2026)
- Ministerial Decision 66 of 2026: AED 50m+ ASP deadline (PDF) (checked 1 Nov 2026)
- Ministerial Decision 197 of 2026: exclusions and 14 business days (PDF) (checked 1 Nov 2026)
- Cabinet Decision 173 of 2026: violations and fines (PDF) (checked 1 Nov 2026)
- List of Accredited Service Providers (checked 1 Nov 2026)
- UAE e-invoice mandatory field requirements (PDF) (checked 1 Nov 2026)
Not legal or tax advice. This check gives the general rule from the official sources above. Confirm your own position with your tax adviser, customs broker or the authority before you rely on it.
Questions
When does UAE e-invoicing start for my business?
If your revenue is AED 50 million or more, appoint an ASP by 30 October 2026 and go live by 1 January 2027. Below AED 50 million, appoint an ASP by 31 March 2027 and go live by 1 July 2027. Government entities: ASP by 31 March 2027, live by 1 October 2027.
Does UAE e-invoicing apply to B2C sales?
Not for now. Business-to-consumer transactions, and businesses that sell only to consumers, are outside e-invoicing until the Minister issues a decision.
What is an ASP?
An Accredited Service Provider approved by the Ministry of Finance. It validates your e-invoices, sends them to your buyer's ASP and reports the tax data to the Federal Tax Authority. The Ministry publishes the list of approved ASPs.
What are the fines for not complying with UAE e-invoicing?
Under Cabinet Decision 173 of 2026: AED 5,000 for not implementing e-invoicing or not appointing an ASP, then AED 5,000 a month while it continues, up to AED 50,000 in 12 months; AED 100 per e-invoice not issued, up to AED 5,000 a month; AED 250 a day for not updating your ASP, up to AED 5,000 a month.
How long do I have to issue an e-invoice?
Ministerial Decision 197 of 2026 says each e-invoice or e-credit note must be issued and sent through the system within 14 business days of the transaction date.
Can I keep invoicing in Excel?
Excel can stay where you type, but the sheet and its PDF are not e-invoices. Your ASP needs each invoice as structured data with every mandatory PINT AE field, so the data must be clean enough to export.
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