What is the e-invoicing timeline in the UAE?
Table of Contents
The UAE is introducing e-invoicing through a phased rollout to give businesses time to prepare their systems, select an Accredited Service Provider, and complete onboarding and testing.
The pilot programme began on 1 July 2026 with selected taxpayers. Businesses can also voluntarily implement e-invoicing from this date.
For businesses with annual revenue of AED 50 million or more, the deadline to appoint an Accredited Service Provider has been extended to 30 October 2026, while mandatory implementation begins on 1 January 2027.
Businesses with annual revenue below AED 50 million must appoint an Accredited Service Provider by 31 March 2027 and implement e-invoicing by 1 July 2027.
In-scope government entities must appoint an Accredited Service Provider by 31 March 2027 and implement e-invoicing by 1 October 2027.
Businesses should begin preparation well before their implementation deadline because ERP integration, data mapping, testing, and onboarding can take time.
Key points
| Business category | ASP appointment | Mandatory implementation |
|---|---|---|
| Revenue ≥ AED 50 million | 30 October 2026 | 1 January 2027 |
| Revenue < AED 50 million | 31 March 2027 | 1 July 2027 |
| In-scope government entities | 31 March 2027 | 1 October 2027 |
- Pilot and voluntary adoption began on 1 July 2026.
- Businesses should prepare before their formal deadline.
- Integration and testing should be completed before going live.
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