UAE E-Invoicing,in plain English.
What the mandate requires, who is in scope, the deadlines, the penalties, and exactly what to do before your go-live date. Every figure here is sourced from the UAE Ministry of Finance.
Who it applies to
Are you in scope?
In scope
Businesses operating in the UAE that issue B2B or B2G invoices. The mandate applies based on the nature of the transaction, regardless of VAT registration status.
Out of scope
Purely B2C businesses (sales to final consumers) are not currently covered, though any B2B/B2G invoicing they also do would be in scope. Treat this as deferred rather than settled: it holds until the Minister decides otherwise.
Not sure which side you fall on? The free assessment confirms your phase and deadline →
Exclusions
What is exempt
B2C transactions
Sales to final consumers are not subject to the Electronic Invoicing System, and nor is a business engaged exclusively in them. Deferred until the Minister decides otherwise (MD 244, Art. 5(2)) rather than permanently exempt; the other exclusions below sit in MD 243, Art. 4.
Sovereign government activities
Activities of government entities acting in a sovereign capacity that do not compete with the private sector.
Certain exempt financial services
Specific VAT-exempt financial services may fall outside the mandate.
International air transport (temporary)
A temporary 24-month exclusion applies to certain international air transport documents, such as air waybills and tickets.
Based on MoF Ministerial Decision No. 243 of 2025, last verified 19 August 2026. Always verify the current rules with the Ministry of Finance / Federal Tax Authority.
Deadlines
The phased timeline
Phase 1 — large businesses (revenue ≥ AED 50M)
Appoint an Accredited Service Provider by 30 October 2026; full compliance by 1 January 2027.
Phase 2 — other businesses (revenue < AED 50M)
Full compliance by 1 July 2027.
Government entities
Full compliance by 1 October 2027.
Based on MoF Ministerial Decision No. 243 of 2025; MoF Ministerial Decision No. 244 of 2025, last verified 19 August 2026. Always verify the current rules with the Ministry of Finance / Federal Tax Authority.
How it works
The 5-corner model & PINT AE
The UAE uses a Peppol-based 5-corner (DCTCE) model. In plain terms: you no longer email PDF invoices. Your system sends a structured invoice (the PINT AE format, built on Peppol/UBL) through your Accredited Service Provider (ASP), which validates it and exchanges it over the Peppol network with the buyer's ASP — and a copy is reported to the Federal Tax Authority. You must transact through a MoF Accredited ASP; that is the part this site helps you with.
The cost of delay
Penalties for non-compliance
- AED 5,000/month — failing to appoint a provider or implement the system.
- AED 100 per invoice not transmitted on time (capped at AED 5,000/month).
- AED 100 per credit note not transmitted on time (capped at AED 5,000/month).
- AED 1,000/day — issuer failing to notify the FTA of a System Failure.
- AED 1,000/day — recipient failing to notify the FTA of a System Failure.
- AED 1,000/day — failing to tell your provider that data registered with the FTA changed.
Based on UAE Cabinet Decision No. 106 of 2025, last verified 19 August 2026. Always verify the current rules with the Ministry of Finance / Federal Tax Authority.
After you go live
The obligations that then apply every day
Appointing a provider is the deadline everyone talks about. These are the rules that apply from go-live onwards, and each one is the trigger for a penalty above.
Issue and transmit an Electronic Invoice or Credit Note
14 daysWithin 14 days of the Date of Business Transaction (the earlier of the transaction date or the date payment is received). VAT-registered issuers must also meet the timeline in the VAT Law.
Source: MoF Ministerial Decision No. 243 of 2025 Art. 6(5)
Notify the FTA of a System Failure
2 business daysBoth the Issuer and the Recipient must notify, each in their own right. A Business Day excludes weekends and official Federal holidays.
Source: MoF Ministerial Decision No. 243 of 2025 Art. 12
Tell your ASP that data registered with the FTA has changed
5 business daysIn writing, within 5 Business Days of the FTA confirming the amendment. Easy to miss, and it carries a daily penalty.
Source: MoF Ministerial Decision No. 243 of 2025 Art. 5(3)
Store invoices and associated data inside the UAE
In the UAEAll Electronic Invoices, Electronic Credit Notes and associated data must be stored within the State, for the retention period set by the Tax Procedures Law.
Source: MoF Ministerial Decision No. 243 of 2025 Art. 11
You can start before you have to
The system opened for voluntary use on 1 July 2026, alongside the Ministry’s pilot programme. Administrative penalties apply only from the date you are required to implement. Adopting early, on a voluntary basis, does not bring them forward.
Based on UAE Cabinet Decision No. 106 of 2025 Art. 2(2); MoF Ministerial Decision No. 243 of 2025 Art. 4(3), last verified 19 August 2026. Always verify the current rules with the Ministry of Finance / Federal Tax Authority.
What to do
Your step-by-step action plan
- 1
Confirm your phase and deadline
Two questions on revenue and transaction type pin down whether you are Phase 1 or Phase 2 and your exact dates.
Run the assessment → - 2
Plan your timeline
Work backwards from your go-live date to schedule readiness, ASP appointment, integration, and testing.
Open the planner → - 3
Choose a Accredited provider
Compare every MoF accredited ASP on the facts, then request an introduction to the ones that fit.
Browse the directory → - 4
Send a structured RFP
Generate a ready-to-send RFP pre-filled with your profile and PINT AE requirements.
Generate an RFP → - 5
Track every step to go-live
Follow the compliance checklist from scoping through integration, testing, and final sign-off.
Open the checklist →
Weighing the wider impact? The business guides explain how e-invoicing touches your VAT and corporate tax, and how to frame its cost and value.
UAE-ASP is independent and not affiliated with the UAE Ministry of Finance. This guide summarises public MoF sources for general information; always verify the current rules with the Ministry of Finance / Federal Tax Authority before acting.