The UAE is introducing e-invoicing in stages, and each stage has two dates: one for appointing an Accredited Service Provider (ASP) and one for going live. This guide lists them in order and explains what has to be done by each.
The full timeline
| Date | What happens | Who it affects |
|---|---|---|
| 1 July 2026 | Pilot opens; voluntary adoption available | Any business that meets the technical requirements |
| 30 October 2026 | Deadline to appoint an ASP | Businesses with revenue of AED 50 million or more |
| 1 January 2027 | E-invoicing becomes mandatory | Businesses with revenue of AED 50 million or more |
| 31 March 2027 | Deadline to appoint an ASP | Businesses below AED 50 million, and government entities |
| 1 July 2027 | E-invoicing becomes mandatory | Businesses with revenue below AED 50 million |
| 1 October 2027 | E-invoicing becomes mandatory | Government entities (B2G) |
To see the dates that apply to you, with a countdown, use our e-invoicing deadline checker.
The May 2026 change
The framework was set by Ministerial Decision No. 243 of 2025. It originally gave large businesses until 31 July 2026 to appoint an ASP. On 10 May 2026 the Ministry of Finance moved that deadline to 30 October 2026. The go-live date for large businesses stayed at 1 January 2027, so the change gave more time to choose a provider, not more time to implement.
What “appoint an ASP” means
Appointing an ASP means you have signed up with an Accredited Service Provider that will validate and send your invoices over the network. It does not mean you are already issuing e-invoices. Treat the ASP date as the latest point to have a provider in place, and plan to use the months that follow for integration and testing.
What “mandatory” means
From your go-live date, in-scope invoices (B2B and B2G) must be issued and exchanged as structured e-invoices through your ASP. From that date, the fines in Cabinet Resolution No. 106 of 2025 can apply if you do not comply. See UAE e-invoicing penalties explained.
A working back-plan
If your go-live date is 1 July 2027, a realistic plan looks like this:
- By end of 2026: list your invoice fields and compare them with PINT-AE; clean customer data and tax codes.
- January to March 2027: shortlist ASPs, check how each connects to your accounting system, and appoint one by 31 March.
- April to May 2027: connect your system and send test invoices.
- June 2027: run e-invoicing alongside your current process for real invoices.
- 1 July 2027: switch over.
Large businesses going live on 1 January 2027 have much less room, which is why the ASP deadline matters.
Will the dates move again?
They could; the May 2026 change shows the Ministry is willing to adjust deadlines. But it moved the ASP date and not the go-live date. Plan on the current dates and treat any extension as a bonus. We update the checker and this guide when an official change is announced.
Common questions
My revenue is close to AED 50 million. Which group am I in?
Use your most recent annual revenue and get confirmation from your adviser if you are near the line. Our guide to which revenue figure counts explains the issues.
Can I go live before my mandatory date?
Yes. Voluntary adoption has been open since 1 July 2026. Early adopters are not fined before their mandatory date. See should you join the pilot early?
What to have done at each milestone
Deadlines are easier to hit when each one has a clear “done” test.
| Milestone | You are on track if you have… |
|---|---|
| Six months before your ASP deadline | A list of every system that issues invoices, and a data clean-up under way |
| Three months before your ASP deadline | A shortlist of two or three providers with quotes for your real volumes |
| Your ASP deadline | A signed appointment and a test plan |
| Three months before go-live | Test invoices accepted, including a credit note and a zero-rated invoice |
| One month before go-live | Staff briefed, outage procedure written, switch-over date agreed |
| Go-live | In-scope invoices issued only through the network |
