Who must comply with the e-invoicing mandate in the UAE?

The UAE e-invoicing framework applies broadly to persons conducting business in the UAE for business transactions that fall within the scope of the system, subject to specific exclusions.

The mandatory rollout is being introduced in phases based on annual revenue. Businesses with annual revenue of AED 50 million or more are part of the first mandatory phase, while businesses with annual revenue below AED 50 million follow a later implementation phase. Government entities that fall within the scope of the system also have a separate implementation date.

The framework primarily covers B2B and B2G transactions. Businesses that become subject to the mandate must appoint an Accredited Service Provider and use the electronic invoicing system for applicable invoices and credit notes.

Businesses can also choose to implement e-invoicing voluntarily from 1 July 2026, even before their mandatory implementation date.

For businesses looking to prepare early, Complyance can help with the transition by providing the technology layer required to connect existing ERP, accounting, or business systems with the UAE e-invoicing framework.

Key points

• The mandate applies to in-scope businesses operating in the UAE.
• B2B and B2G transactions are primarily covered.
• Implementation is phased according to annual revenue.
• Businesses can voluntarily adopt e-invoicing before their mandatory deadline.