UAE e-invoicing deadline checker
Rules checked 6 Oct 2026
A PDF, scan or emailed invoice does not count as an e-invoice. Invoices must be sent as structured data through an Accredited Service Provider.
Understand the result: UAE e-invoicing timeline: every date from the pilot to October 2027
Who has to use e-invoicing in the UAE
The UAE is moving business-to-business (B2B) and business-to-government (B2G) invoicing onto a national electronic system. Under Ministerial Decision No. 243 of 2025, businesses that carry on business in the UAE send invoices as structured data through an Accredited Service Provider (ASP) instead of emailing PDFs. The rollout happens in groups, and your group depends on your revenue.
| Group | Appoint an ASP by | E-invoicing mandatory from |
|---|---|---|
| Revenue of AED 50 million or more | 30 October 2026 | 1 January 2027 |
| Revenue below AED 50 million | 31 March 2027 | 1 July 2027 |
| Government entities | 31 March 2027 | 1 October 2027 |
The ASP deadline for large businesses was originally 31 July 2026. The Ministry of Finance moved it to 30 October 2026 in May 2026, but the go-live date of 1 January 2027 did not change.
Invoices to consumers (B2C) are not part of the mandatory system for now. If you only sell to individuals, the checker will tell you that you are out of scope, and show the dates that would apply if you start invoicing businesses.
How the checker works
The checker asks three things: whether you are a business or a government entity, your annual revenue, and who you send invoices to. It then places you in the right group and shows your two key dates on a timeline, with today marked and the number of days left before each deadline.
- Revenue at or above AED 50 million puts you in the first group.
- Revenue below AED 50 million puts you in the second group, six months later.
- Government entities follow last, from October 2027.
You can type revenue as a full number (12,500,000) or in short form (12.5m). Nothing you enter is stored or sent anywhere; the calculation runs in your browser.
What counts as an e-invoice
This is where most businesses get caught out. A PDF attached to an email is not an e-invoice under the new rules, and neither is a scanned paper invoice or a Word file. An e-invoice is structured data in the UAE’s PINT-AE format, exchanged over the Peppol network through accredited providers.
In practice, your accounting or ERP software produces the invoice data, your ASP converts and validates it, sends it to your customer’s ASP, and reports the tax data to the Federal Tax Authority. You do not connect to the FTA directly. We explain the model in more detail in our guide to what counts as an e-invoice.
What happens if you miss your date
Cabinet Resolution No. 106 of 2025 sets the administrative fines. The ones most businesses need to know are:
- AED 5,000 for each month you fail to implement the system or appoint an ASP after your deadline.
- AED 100 per invoice not issued or sent electronically on time, capped at AED 5,000 a month. The same applies to credit notes.
- AED 1,000 per day for failing to tell the FTA about a system failure on time, and the same for failing to tell your ASP about data changes.
Businesses that join voluntarily before their mandatory date are not fined for these issues until their own deadline arrives. Our penalties guide walks through each fine with examples.
A sensible order of work
- Confirm your group with the checker above, using last year’s audited revenue where you have it.
- Map your invoice data. List every field your current system produces and compare it to what PINT-AE requires. Gaps here take the longest to fix.
- Shortlist ASPs and ask how they connect to your ERP, what they charge per invoice, and how they handle credit notes and failures.
- Appoint your ASP before your deadline and keep the confirmation.
- Test with real invoices in the voluntary phase if you can, then switch on.
Frequently asked questions
Can I start before my mandatory date?
Yes. Voluntary adoption has been open since the pilot began on 1 July 2026, as long as your systems meet the technical requirements.
Which revenue figure decides my group?
The rules tie the groups to annual revenue. Use the revenue figure from your most recent financial statements, and confirm with your tax adviser if your revenue is close to AED 50 million or your year end is unusual.
Does e-invoicing replace VAT returns?
No. You still file VAT returns. E-invoicing changes how invoices are issued and how tax data reaches the FTA.
I only sell to consumers. Do I need to do anything?
Not for the mandatory e-invoicing system at the moment, because B2C invoices are outside its current scope. Keep an eye on announcements, since the government can bring B2C in later.