E-Invoicing and Support

What is E-Invoicing in the UAE?

E-invoicing (electronic invoicing) allows businesses to generate, transmit, and validate invoices electronically through a government-regulated platform.

Who is included (must comply)

All VAT-registered entities engaged in taxable business transactions in the UAE.

Transactions that are B2B (business-to-business) and B2G (business-to-government) fall under the e-invoicing requirement (Phase-1).

Export / cross-border transactions carried out by UAE VAT-registered persons (if they supply taxable goods/services).

Deadlines for implementation of E invoicing

• Voluntary Implementation: 
  Any Person may implement the Electronic Invoicing System on a voluntary basis as from 1 July 2026 and
  shall, in that case, comply with all the technical requirements established by the Ministry and the Authority
  for the use of the Electronic Invoicing System.
• Mandatory Implementation:
  The Electronic Invoicing System shall be implemented in the following phases:
  (a) A Person subject to the Electronic Invoicing System and whose Revenue is equal to or exceeds
  AED 50 million shall appoint an Accredited Service Provider (ASP) by 31 July 2026 and shall implement the Electronic Invoicing System by 1 January 2027.
  (b) A Person subject to the Electronic Invoicing System and whose Revenue is less than AED 50 million shall appoint an Accredited Service Provider by 31 March 2027 and shall implement the Electronic Invoicing System by 1 July 2027.
  (c) A Government Entity shall appoint an Accredited Service Provider by 31 March 2027 and shall implement the Electronic Invoicing System by 1 October 2027.

Who is excluded (or not mandatorily covered)

B2C (business-to-consumer) transactions are not currently required to go through the e-invoicing system.

Certain sectors or transactions that are tax-exempt or otherwise excluded under the law (as per the Ministerial Decisions, e.g. companies having revenues below the threshold limit for VAT registration) may not be forced into e-invoicing.