UAE e-invoicing 2026–2027: deadlines, penalties and what to do
E-invoicing is becoming mandatory in the UAE for B2B and B2G invoices. Businesses with revenue under AED 50 million must appoint an accredited service provider (ASP) by 31 March 2027 and go live on 1 July 2027; larger businesses go live on 1 January 2027.[1]
Last checked Not tax advice
What is UAE e-invoicing?
Instead of PDFs or paper, invoices are issued as structured data and exchanged between the seller’s and the buyer’s accredited service providers, which also report them to the tax authority. The Ministry of Finance set the scope and timelines in Ministerial Decisions No. 243 and 244 of 2025.[3]
Who is affected?
Businesses issuing invoices for B2B (business-to-business) and B2G (business-to-government) transactions, unless a specific exclusion applies.[1] Sales to individual consumers (B2C) aren’t part of the current mandate.
What are the deadlines?
| Who | Appoint an ASP by | Go live |
|---|---|---|
| Businesses with annual revenue of AED 50 million or more[2] | 30 October 2026 | 1 January 2027 |
| Businesses with annual revenue under AED 50 million[1] | 31 March 2027 | 1 July 2027 |
| In-scope government entities[1] | 31 March 2027 | 1 October 2027 |
The large-business appointment deadline moved from 31 July to 30 October 2026 in May 2026.[2] Dates can change: re-check before relying on them.
What are the penalties?
Under Cabinet Decision No. 106 of 2025.[5]
- Not implementing the system, including not appointing an ASP, on timeAED 5,000 per month or part of a month of delay
- Not issuing and sending an e-invoice on timeAED 100 per e-invoice, capped at AED 5,000 per month
- Not issuing and sending an e-credit note on timeAED 100 per e-credit note, capped at AED 5,000 per month
- Not telling the authority about a system failure on timeAED 1,000 per day of delay
- Not telling your ASP about changes to your registered data on timeAED 1,000 per day of delay
What is an ASP?
An Accredited Service Provider is a company accredited by the UAE Ministry of Finance to exchange e-invoices and report them to the tax authority. Every business in scope must appoint one, and the Ministry publishes the list of accredited providers.[4]
Your e-invoicing checklist.
- 01Check your annual revenue band (AED 50 million and above, or below) to know your deadlines.
- 02List which of your invoices are B2B or B2G, since those are in scope.
- 03Make sure every business customer's TRN is on file and correct.
- 04Shortlist accredited service providers (ASPs) from the Ministry of Finance list.
- 05Appoint your ASP before your deadline.
- 06Check that your invoicing system can produce the data your ASP needs, and handle rejections and credit notes.
- 07Test with your ASP before your go-live date.
How SARZ Command helps.
SARZ Command is not an ASP. It’s built to connect to your chosen FTA-accredited e-invoicing provider (ASP), so your invoices flow to them from the same system you already invoice in. Today it issues AED tax invoices with 5% VAT and your TRN and keeps a VAT summary.
Questions, answered.
Is e-invoicing mandatory in the UAE?
Yes, in phases. The Ministry of Finance's decisions make e-invoicing mandatory for B2B and B2G transactions. Businesses with revenue of AED 50 million or more go live on 1 January 2027; businesses under AED 50 million go live on 1 July 2027; in-scope government entities on 1 October 2027.
Who is affected by UAE e-invoicing?
Businesses issuing invoices for B2B (business-to-business) and B2G (business-to-government) transactions, unless a specific exclusion applies. Sales to individual consumers (B2C) aren't part of the current mandate. Check your own position with your tax adviser.
What is an ASP?
An Accredited Service Provider is a company accredited by the UAE Ministry of Finance to exchange e-invoices between businesses and report them to the tax authority. Every business in scope must appoint one. The Ministry publishes the list of accredited providers.
When do businesses under AED 50 million have to comply?
According to the Ministry of Finance, businesses with annual revenue under AED 50 million must appoint an accredited service provider by 31 March 2027 and implement e-invoicing from 1 July 2027.
What are the penalties for not complying?
Under Cabinet Decision No. 106 of 2025, failing to implement e-invoicing or appoint an ASP on time costs AED 5,000 per month of delay. Late e-invoices and e-credit notes cost AED 100 each, capped at AED 5,000 a month per type, and late notifications cost AED 1,000 per day.
Is SARZ Command an e-invoicing provider?
No. SARZ Command is not an accredited service provider (ASP). It's built to connect to your chosen FTA-accredited e-invoicing provider, so your invoices can flow to them from the same system you already invoice in.
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