Compliance Guide

Understand your e-invoicing obligations and deadlines based on UAE regulations.

Implementation Timeline

July 1, 2026

Pilot Program & Voluntary Adoption

Selected taxpayers begin pilot. Any business can voluntarily adopt.

July 31, 2026

Large Business ASP Appointment

Businesses with revenue ≥ AED 50M must appoint an ASP.

January 1, 2027

Phase 1 Compliance

Large businesses must be fully compliant with e-invoicing.

March 31, 2027

SME & Government ASP Appointment

Businesses < AED 50M and government entities must appoint ASP.

July 1, 2027

Phase 2 Compliance

SMEs must be fully compliant with e-invoicing.

October 1, 2027

Government Compliance

All UAE government entities must be fully compliant.

Deadline Calculator

Business Requirements

✓Appoint a MoF-accredited Service Provider (ASP)
✓Issue invoices in PINT AE format (XML/JSON)
✓Transmit invoices via ASP within 14 days of transaction
✓Store invoice data in UAE for 5 years (15 for real estate)
✓Report technical failures to FTA within 2 business days

Frequently Asked Questions

Who needs to comply?+

Any person or entity conducting B2B or B2G transactions in the UAE, regardless of VAT status.

Are B2C transactions included?+

No, B2C transactions are currently excluded from the e-invoicing mandate.

What format must invoices be in?+

Invoices must be in PINT AE format (XML or JSON based on UBL 2.1).

What is an ASP?+

An Accredited Service Provider approved by the Ministry of Finance to handle e-invoice transmission and validation.