UAE eInvoicing: deadlines and how to get ready
In-scope businesses with revenue of AED 50 million or more must go live by 1 January 2027. In-scope businesses below that threshold must go live by 1 July 2027.
Which invoices are covered
The system applies to in-scope business-to-business (B2B) and business-to-government (B2G) transactions, subject to exclusions. An eInvoice is structured data that systems can process automatically. Emailing a PDF alone does not meet that requirement. The pilot began on 1 July 2026.
When to appoint a provider and go live
- Revenue of AED 50 million or more. Appoint an accredited service provider by 30 October 2026 and go live by 1 January 2027. Ministry of Finance Decision No. 66 of 2026 moved the appointment deadline from 31 July to 30 October.
- Revenue below AED 50 million. Appoint a provider by 31 March 2027 and go live by 1 July 2027.
- In-scope government entities. Appoint a provider by 31 March 2027 and go live by 1 October 2027.
Example for a business with AED 12 million in revenue
A Dubai company sells services to other businesses. If its transactions are in scope, it appoints a provider by 31 March 2027 and sets up the required exchange by 1 July. Before launch, the accounting team checks customer records and applicable tax numbers, maps tax codes and tests an invoice, a credit note and how to handle a rejected document. For first-wave businesses that missed the provider appointment deadline, the priority is to confirm onboarding status and agree a plan for the January launch.
Sources
- UAE Ministry of Finance · official eInvoicing portal
- Ministerial Decision No. 244 of 2025 · implementation timeline
- Ministerial Decision No. 66 of 2026 · revised provider appointment deadline