What are the penalties for non-compliance?

e-invoicingBusinesses that miss the mandate deadlines or fail to follow system requirements can face the following fines:

• Failure to implement the e invoicing system or to appoint an Accredited Service Provider:
A penalty of 5,000 AED for each month of delay or part of a month.

• Failure to issue and send an e invoice or electronic credit note through the e invoicing system:
A penalty of 100 AED per e invoice, capped at 5,000 AED per calendar month.

• Failure to notify the Federal Tax Authority when your system is not working:
A penalty of 1,000 AED for each day of delay or part of a day.

• Failure to notify the Accredited Service Provider when your registered data changes:
A penalty of 1,000 AED for each day of delay or part of a day.