E-invoicing is coming to every VAT-registered business in the UAE that sells to other businesses or to government. Two Ministerial Decisions issued on 29 September 2025 set the scope and the dates. If your revenue is under AED 50 million, your go-live date is 1 July 2027, but your first deadline is earlier.
Who is in scope
The system covers business-to-business (B2B) and business-to-government (B2G) transactions. Sales to consumers (B2C) are outside the scope. A small number of activities are excluded, such as certain airline tickets and VAT-exempt or zero-rated financial services. Excluded businesses can still join voluntarily.
The key dates
| Group | Appoint an accredited service provider by | E-invoicing mandatory from |
|---|---|---|
| Revenue of AED 50 million or more | 31 July 2026 | 1 January 2027 |
| Revenue below AED 50 million | 31 March 2027 | 1 July 2027 |
| Government entities | 31 March 2027 | 1 October 2027 |
A pilot with selected taxpayers began on 1 July 2026, and any business can adopt the system voluntarily from that date.
What changes in practice
Instead of emailing a PDF, your invoices will be sent in a structured electronic format through an accredited service provider (ASP). Both the business issuing the invoice and the business receiving it need an ASP. Invoice data is also reported to the tax authority, so errors in customer details, tax registration numbers or VAT treatment become visible much faster.
A checklist for SMEs
- Confirm your group. Check your revenue so you know whether the 2026 or 2027 deadlines apply.
- Review how you invoice today. Spreadsheets and Word templates will not work. Note which system issues your invoices and whether it can connect to an ASP.
- Clean your customer data. Make sure customer names, addresses and tax registration numbers are complete and correct.
- Shortlist ASPs. The Ministry of Finance publishes a list of pre-approved providers. Compare cost, integration with your accounting system and support.
- Test before your deadline. Run test invoices and credit notes well before go-live, and train the people who raise invoices.
How NAMAA can help
We review your current invoicing, identify the data and process gaps, and help you prepare and test before your deadline. We work in Zoho Books, Wafeq, QuickBooks, Odoo and Tally, or the system you already use.
See our E-invoicing readiness service or book a consultation.
Sources
- KPMG: Implementation of the electronic invoicing system in the UAE
- EY: UAE Ministry of Finance publishes Ministerial Decisions on e-invoicing
- UAE Ministry of Finance
Checked 9 October 2026. This guide is general information, not advice for your specific situation.