UAE E-Invoicing Rollout: Who Must Comply and When
The UAE is moving business invoicing to a national electronic system in phases, with mandatory use starting on 1 January 2027. Invoices must be issued and exchanged electronically in a structured format through an Accredited Service Provider. A voluntary pilot opened on 1 July 2026.
The Three Phases
| Phase | Who | Appoint a provider by | Mandatory from |
|---|---|---|---|
| 1 | Annual revenue of AED 50 million or more | 30 October 2026 | 1 January 2027 |
| 2 | Annual revenue below AED 50 million | 31 March 2027 | 1 July 2027 |
| 3 | Government entities | 31 March 2027 | 1 October 2027 |
The phase 1 appointment deadline was extended from 31 July to 30 October 2026. The go-live dates did not change.
What Is In Scope
The system covers business-to-business and business-to-government transactions. Sales to consumers are outside the mandatory scope for now. Sovereign government activity, certain airline services and VAT-exempt or zero-rated financial services are excluded. Transactions within a VAT group have a longer transition period.
What It Means for Your Business
The provider is an Accredited Service Provider, the intermediary that issues and exchanges your e-invoices. Larger companies have the least time, because the phase 1 appointment deadline falls on 30 October 2026. Smaller businesses have until 31 March 2027, but they will still need accounting software that can produce the required format.
The practical steps are covered in our guide to appointing a service provider.
In October 2026 the Ministry of Finance amended the rules: see what changed for tax groups, data storage and system failure reporting.
