UAE e-invoicing timeline 2024–2027: where we are now.
The UAE is rolling out structured e-invoicing in phases. A voluntary pilot has run since July 2026. Businesses with revenue of AED 50 million or more must appoint an Accredited Service Provider by 30 October 2026 and go live on 1 January 2027. Smaller businesses follow on 1 July 2027 and Government Entities on 1 October 2027.
Pilot and voluntary phase
Voluntary adoption is open and the five-corner model is operational. Large businesses must appoint an ASP by 30 October 2026.
- Legislative Tax laws amended to enable e-invoicing
- Technical Ministerial Decision No. 64 of 2025 sets the accreditation rules
- Legislative Cabinet Decision No. 100 of 2025 amends the VAT Executive Regulation
- Legislative Ministerial Decisions 243 and 244 of 2025 published
Decision 243 sets scope and obligations; Decision 244 sets the rollout timetable.
- All Cabinet Decision No. 106 of 2025 sets the penalty framework
- Technical First implementation guidelines published UAE eInvoicing Programme Introduction (MoF, 09 Feb 2026)
- B2B Peppol four-corner exchange opens
- Technical Ministerial Decision No. 56 of 2026 amends ASP eligibility
- B2B Ministerial Decision No. 66 of 2026 moves the appointment deadline to 30 October 2026
The original deadline was 31 July 2026. The 1 January 2027 go-live date did not change.
Ministerial Resolution No. 66 of 2026 (MoF) - Technical Electronic Invoicing Guidelines V1.1 published MoF e-Invoicing portal
- Pilot Pilot Programme and voluntary implementation begin
Any business can adopt voluntarily from this date, ahead of its mandatory deadline.
- Pilot Five-corner model operational; January 2027 date unchanged
- You are here · 18 Oct 2026
- B2B Appointment deadline for revenue of AED 50 million or more
Appoint an Accredited Service Provider (ASP).
- B2B Mandatory implementation for revenue of AED 50 million or more
Intra-VAT-group transactions have a 24-month grace period from this date, per the June 2026 Guidelines.
- B2B Appointment deadline for revenue below AED 50 million
- B2G Appointment deadline for Government Entities
- B2B Mandatory implementation below AED 50 million
- B2G Mandatory implementation for Government Entities
Which deadline applies to you?
| Taxpayer group | Appoint an ASP by | Mandatory from |
|---|---|---|
| Revenue AED 50 million or more | 30 October 2026 | 1 January 2027 |
| Revenue below AED 50 million | 31 March 2027 | 1 July 2027 |
| Government Entities | 31 March 2027 | 1 October 2027 |
Applicability depends on the entity and its transactions. Confirm yours against the official Ministry of Finance guidelines before planning around a date.
- Understand the requirements. Scope, rollout dates and ASP responsibilities from the regulatory baseline.
- Assess your source data. Compare ERP fields with the PINT-AE data mapping.
- Choose and onboard an ASP before your appointment deadline.
- Design the integration. See the ERP integration and SAP DRC architecture guides.
- Test before go-live. Use the voluntary phase to rehearse the exchange and try the UAE e-Invoicing Simulator.
Add the deadlines to your calendar
One file with every exact-day deadline, each with a reminder a week before. Dates can change, as the move of the first deadline showed, so this page is the reference to recheck.
Download calendar (.ics)UAE e-invoicing deadlines, answered
When does UAE e-invoicing become mandatory?
For businesses with revenue of AED 50 million or more, on 1 January 2027, with the Accredited Service Provider (ASP) appointed by 30 October 2026. Smaller businesses follow on 1 July 2027 (ASP by 31 March 2027) and Government Entities on 1 October 2027.
What changed in Ministerial Decision No. 66 of 2026?
It moved the ASP appointment deadline for businesses with revenue of AED 50 million or more from 31 July 2026 to 30 October 2026. The 1 January 2027 mandatory implementation date stayed the same.
Can I start e-invoicing before my deadline?
Yes. The Pilot Programme and voluntary implementation began in July 2026, so any business can adopt early and test the exchange before its mandatory date.
Which UAE e-invoicing deadline applies to my company?
It depends on revenue and entity type: AED 50 million or more, below AED 50 million, or a Government Entity. Use the revenue-band filter on this page to see only your dates, and confirm applicability against the official Ministry of Finance guidelines.
Last reviewed 18 Oct 2026. Dates for the 2026–2027 deadlines match the regulatory baseline, which links the Ministry of Finance publications. Milestones without a linked publication are compiled from public trackers and should be checked against the Ministry of Finance e-invoicing portal. This page is information, not legal or tax advice.