UAE moves the large-taxpayer e-invoicing appointment deadline to 30 October 2026
This page records one dated change. For the rules in United Arab Emirates as they stand today, see the United Arab Emirates guide →
- Jurisdiction
- 🇦🇪 United Arab Emirates
- Tax
- VAT
- Change type
- E-invoicing
- Status
- Enacted
- Impact
- Plan ahead
- Effective
- 30 October 2026
- Instrument
- AE-MD-66-2026
- Authority
- UAE Ministry of Finance
- Systems
- Invoicing, ERP, Tax engine
- Verified
- Fetched from official source · high confidence
Taxable persons with UAE revenue of AED 50,000,000 or more. Smaller taxable persons and government entities are unchanged, appointing by 31 March 2027.
If UAE revenue is AED 50 million or more, appoint an FTA-Accredited Service Provider by 30 October 2026 ahead of the 1 January 2027 go-live.
InvoicingERPTax engine
Ministerial Decision No. 66 of 2026 amended Article 5(1)(a) of Ministerial Decision No. 244 of 2025 on the implementation of the Electronic Invoicing System. Taxable persons whose revenue is AED 50,000,000 or more must appoint an FTA-Accredited Service Provider by 30 October 2026 and implement the Electronic Invoicing System by 1 January 2027. Smaller taxable persons and government entities are unchanged, appointing an Accredited Service Provider by 31 March 2027 with go-live on 1 July 2027 and 1 October 2027 respectively.
What changed in detail
Ministerial Decision No. 66 of 2026 amended Article 5(1)(a) of Ministerial Decision No. 244 of 2025 on the implementation of the Electronic Invoicing System. Taxable persons whose revenue is AED 50,000,000 or more must appoint an FTA-Accredited Service Provider by 30 October 2026 and implement the Electronic Invoicing System by 1 January 2027.
The rest of the ladder is unchanged. Smaller taxable persons appoint an Accredited Service Provider by 31 March 2027 and go live on 1 July 2027; government entities appoint by the same March date and go live on 1 October 2027.
What it means
31 July 2026 was the real deadline, and it moved. The Ministry of Finance describes this as “an extension of the deadline for the appointment of an Accredited Service Provider (ASP) from 31 July 2026 to 30 October 2026”, and the consolidated text of Decision No. 244 now carries the footnote “Paragraph amended as per Ministerial Decision No. 66 of 2026” against that clause. Large taxpayers who paced themselves to July have gained three months; anyone who assumed the date had silently slipped has still only until 30 October. The appointment deadline sits two months ahead of go-live, which is the accreditation market’s real constraint — an ASP that is oversubscribed in October cannot be swapped in December.