UAE Confirms E-Invoicing Rollout Timeline and Scope
Swathy
Published on Sep 30, 2025/1 min read
With the issuance of Ministerial Decisions No. 243 and No. 244 of 2025, the UAE Ministry of Finance has officially confirmed the phased implementation of the national Electronic Invoicing System.
Scope
- The mandate applies to all businesses operating in the UAE for B2B and B2G transactions.
- B2C transactions are excluded for now.
- Entities not within the mandatory scope may voluntarily adopt the e-invoicing system.
- In-scope entities must use an Accredited Service Provider (ASP) and comply with all technical and data field requirements for sending/receiving invoices and credit notes.
Timeline
Pilot Programme
- July 1, 2026: Pilot begins with selected taxpayers (Taxpayer Working Group)
Large Businesses (Revenue ≥ AED 50M)
- July 31, 2026: Deadline to appoint ASP
- January 1, 2027: Mandatory implementation deadline
Other Businesses (Revenue < AED 50M)
- March 31, 2027: Deadline to appoint ASP
- July 1, 2027: Mandatory implementation deadline
Government Entities
- March 31, 2027: Deadline to appoint ASP
- October 1, 2027: Mandatory implementation deadline
What You Should Do
- Identify your company’s revenue category
- Prepare to appoint an Accredited Service Provider well before the deadline
- Review and align your ERP, billing, and compliance workflows with UAE e-invoicing requirements
- Familiarize your team with technical specifications and onboarding protocols
