UAE sets its e-invoicing phases: AED 50m+ businesses must go live by 1 January 2027
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 / e-invoicing
- Change type
- E-invoicing
- Status
- In force
- Impact
- FYI
- Announced
- 29 September 2025
- Instrument
- AE-MINISTERIAL-DECISION-244-2025
- Authority
- UAE Ministry of Finance
- Verified
- Fetched from official source · high confidence
UAE businesses in scope of e-invoicing, phased by revenue (AED 50 million or more first), and government entities. Business-to-consumer transactions are out of scope until further notice.
No action — monitoring only. Original Phase 1 ASP appointment deadline (31 July 2026) was extended to 30 October 2026 by Ministerial Decision No. 66 of 2026 (outside history window). Phase 2 (AED 50m+) mandatory implementation is 1 January 2027.
Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System, announced by the UAE Ministry of Finance on 29 September 2025 and in force on its publication in the Official Gazette, sets the phased rollout of mandatory e-invoicing. Article 3: the Pilot Programme with a Taxpayer Working Group commences 1 July 2026. Article 4: voluntary implementation is open from 1 July 2026. Article 5 (original text): (a) persons with Revenue equal to or above AED 50,000,000 must appoint an Accredited Service Provider by 31 July 2026 and implement by 1 January 2027; (b) persons with Revenue below AED 50,000,000 must appoint an ASP by 31 March 2027 and implement by 1 July 2027; (c) Government Entities must appoint an ASP by 31 March 2027 and implement by 1 October 2027. Business-to-consumer transactions, and persons engaged only in them, are out of scope until the Minister decides otherwise. Ministerial Decision No. 66 of 2026 (May 2026) later moved the ASP appointment deadline in Article 5(1)(a) to 30 October 2026.
What changed in detail
Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System was announced by the UAE Ministry of Finance on 29 September 2025. It sets the phased rollout of mandatory e-invoicing.
- Article 3: a Pilot Programme with a Taxpayer Working Group starts on 1 July 2026.
- Article 4: any person may implement the system voluntarily from 1 July 2026.
- Article 5(1), as originally issued:
| Who | Appoint an Accredited Service Provider by | Implement by |
|---|---|---|
| Revenue of AED 50,000,000 or more | 31 July 2026 | 1 January 2027 |
| Revenue below AED 50,000,000 | 31 March 2027 | 1 July 2027 |
| Government entities | 31 March 2027 | 1 October 2027 |
- Article 5(2): business-to-consumer transactions, and persons engaged only in them, are out of scope until the Minister decides otherwise.
The decision comes into force on the date of its publication in the Official Gazette. That date is not stated in the Ministry of Finance sources cited here, so this record gives no effective date.
Ministerial Decision No. 66 of 2026 later replaced the 31 July 2026 appointment deadline in Article 5(1)(a) with 30 October 2026.
What it means
This is the timetable, and it is in force as amended. By November 2026 the pilot is running and the extended appointment deadline for AED 50m+ businesses has passed. Their go-live date of 1 January 2027 is unchanged. Smaller businesses have until 31 March 2027 to appoint a provider. The original 31 July 2026 date quoted above is no longer the operative deadline, which is the most common thing older guidance still gets wrong.
Proof
A Person subject to the Electronic Invoicing System and whose Revenue is equal to or exceeds AED 50,000,000 shall appoint an Accredited Service Provider by 31 July 2026 and shall implement the Electronic Invoicing System by 1 January 2027.
Source snapshot of the official page. Open full size ↗Archived from the official distribution · Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System (English text, UAE Ministry of Finance) · mof.gov.ae
Sources
- Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System — UAE Ministry of Finance
- Ministry of Finance Announces the Issuance of Two Ministerial Decisions on the Scope of Obligations and the Timelines for Implementing the Electronic Invoicing System — UAE Ministry of Finance
- Ministerial Decision No. 66 of 2026 amending certain provisions of Ministerial Decision No. 244 of 2025 — UAE Ministry of Finance