The law splits businesses at AED 50 million revenue. Answer three questions and see your exact dates, the fine you risk, and what to do this week.
Rules checked 10 October 2026 against Ministry of Finance publicationsQuestion 1 of 3
Revenue means gross income in your most recent accounting period.
Question 2 of 3
Question 3 of 3
The MoF-accredited technology provider that sends your e-invoices.
The next legal deadline is 30 October 2026. Businesses with revenue of AED 50 million or more must appoint an Accredited Service Provider by then and go live on 1 January 2027 (Ministerial Decision No. 66 of 2026).
Check my deadlineThe Ministry of Finance defines an e-invoice as a structured form of invoice data, issued and exchanged electronically between supplier and buyer and reported electronically to the Federal Tax Authority.
That definition rules out most of what businesses call "electronic" today. An invoice typed in Word, exported as a PDF and emailed to a customer is not an e-invoice under the UAE system, however digital the process feels.
Invoices move through a network of Accredited Service Providers built on the international Peppol framework. Your provider validates the invoice, delivers it to the buyer's provider, and reports the data to the FTA in near real time. Both the supplier and the buyer need a provider, so a business that only receives invoices from in-scope suppliers still has to prepare.
Dates are set by Ministerial Decision No. 244 of 2025, as amended by Ministerial Decision No. 66 of 2026. "Revenue" means gross income earned in your most recent accounting period.
The system covers business-to-business and business-to-government transactions. Business-to-consumer sales are currently excluded and will only be brought in from a date set by a later ministerial decision. Certain other transactions and persons are excluded under Ministerial Decision No. 243 of 2025, so a business with a mixed customer base should check its position line by line rather than assume it is in or out.
| Violation | Administrative fine |
|---|---|
| Issuer fails to implement the system, including failing to appoint an Accredited Service Provider, within the set timeline | AED 5,000 per month or part month of delay |
| Issuer fails to issue and send an e-invoice through the system | AED 100 per e-invoice, max AED 5,000 per month |
| Issuer fails to issue and send an e-credit note through the system | AED 100 per credit note, max AED 5,000 per month |
| Issuer or recipient fails to notify the FTA of a system failure on time | AED 1,000 per day or part day of delay |
| Issuer or recipient fails to notify its provider of a change to data registered with the FTA | AED 1,000 per day or part day of delay |
Source: schedule annexed to Cabinet Decision No. 106 of 2025. Further violations are listed in the full decision.
Appointing a provider is the first legal milestone, not the finish line. A business that signs on 30 October has roughly two months, including year-end, to connect systems and test.
Check revenue for your most recent accounting period against the AED 50 million line, and note whether your sales are B2B, B2G, B2C or mixed.
Customer and supplier TRNs, legal names, addresses and VAT treatment codes must be correct. Errors that pass on paper will be rejected electronically.
List every place an invoice or credit note is raised: ERP, POS, billing tools, manual templates. Each needs a route to your provider.
Use only providers on the Ministry of Finance's current list, and check their status at the point of signing, not from older marketing material.
Run test invoices, credit notes and rejections end to end before your go-live date, including invoices you receive.
Reconcile reported e-invoice data with your VAT return and ledger, and set procedures for system failures and data changes, both of which carry daily fines if not notified.
SKM International is a firm of chartered accountants in Dubai, established in 2006. We are not an Accredited Service Provider; the technology connection is made by your chosen provider. Our role is everything around it that determines whether your invoices pass and your VAT returns agree:
Yes, in phases. Businesses with revenue of AED 50 million or more must implement the Electronic Invoicing System by 1 January 2027. Businesses below AED 50 million follow from 1 July 2027, and government entities from 1 October 2027, under Ministerial Decision No. 244 of 2025 as amended.
For businesses with revenue of AED 50 million or more, the deadline is 30 October 2026 under Ministerial Decision No. 66 of 2026, which replaced the earlier 31 July 2026 date. Businesses below AED 50 million and government entities must appoint one by 31 March 2027.
No. The Ministry of Finance states that unstructured formats such as PDF, Word documents, images, scanned copies and emails are not e-invoices. An e-invoice is structured invoice data exchanged electronically between supplier and buyer and reported electronically to the Federal Tax Authority.
Business-to-consumer transactions are currently excluded from the Electronic Invoicing System and will only be brought in from a date set by a future ministerial decision. Business-to-business and business-to-government transactions are in scope.
Under Cabinet Decision No. 106 of 2025, failing to implement the system, including failing to appoint an Accredited Service Provider on time, carries AED 5,000 for each month or part of a month of delay. Failing to issue an e-invoice or e-credit note through the system carries AED 100 per document, capped at AED 5,000 per calendar month. Failing to notify the Federal Tax Authority of a system failure carries AED 1,000 per day of delay.
Yes. Both the issuer and the recipient of e-invoices and e-credit notes need to appoint an Accredited Service Provider, so a business that only receives invoices from in-scope suppliers still has to prepare.
No. Accredited Service Providers are technology providers accredited by the Ministry of Finance. SKM International is a firm of chartered accountants: we help you get your invoicing data, VAT treatment and processes ready, review providers with you on a neutral basis, and reconcile e-invoicing data with your VAT returns once you go live.
This page is general information current to 10 October 2026, not advice for a specific business. Rules may change; confirm your position before acting.
Send us your latest revenue figure and how you invoice today. We will tell you your deadlines and what needs to change.