Business
Annual revenue of
AED 50 million or more
Appoint ASP by31 July 2026
Implement by01 January 2027
Customer guide · UAE
Get ready for E-Invoicing.
Mandatory UAE e-invoicing begins in phases from 2027. Your business needs to confirm its deadline, appoint an Accredited Service Provider and prepare its systems and data.
Mandatory timeline
Two dates matter for every business.
First appoint your Accredited Service Provider, or ASP. Then be ready to issue and receive compliant electronic invoices by your implementation date.
Annual revenue of
Business
Annual revenue
below AED 50 million
Appoint ASP by31 March 2027
Implement by01 July 2027
Government entity
Government implementation timeline
Appoint ASP by31 March 2027
Implement by01 October 2027
Who it applies to
Most UAE business transactions are in scope.
The requirements generally apply to any person conducting business in the UAE for UAE business transactions, regardless of VAT registration status, unless a specific exclusion applies.
Business-to-business transactions are generally covered.
Government-related business transactions are generally covered.
Ordinary consumer transactions are not generally within the e-invoicing scope.
Four key facts
Know these before you start.
01
Voluntary phase
Voluntary implementation has been available since 01 July 2026.
10
Your TIN
Your Tax Identification Number is normally the first 10 digits of your 15-digit TRN. Obtain one from the FTA if needed.
1
Accredited Service Provider (ASP)
Use one Accredited Service Provider for sending and receiving electronic invoices.
XML
Structured format
Invoices use XML. A QR code or barcode is not required for the e-invoice.
Your readiness plan
Prepare in five practical steps.
Start early enough to resolve data and system issues before your mandatory implementation date.
Confirm your deadline
Review annual revenue, transaction types, exclusions and any VAT group arrangements.
Check FTA details
Verify your trade licence, address, contacts, TRN and TIN in EmaraTax.
Select your ASP
Agree commercial requirements and complete onboarding through EmaraTax.
Prepare and test
Map required data, update your accounting or ERP system, integrate if needed and test end to end.
Go live and monitor
Track confirmations, errors, disruptions, delayed invoices and changes in business details.
Important compliance points
Your ASP helps, but responsibility stays with your business.
ASP role
Your ASP validates and transmits invoices and reports tax data. Your business remains responsible for compliance.
Buyer not yet ready
If the buyer has not implemented e-invoicing, the supplier may also need to issue the regular Tax Invoice or Commercial Invoice.
Record retention
Records are generally kept for five years, or seven years for real estate, with longer periods possible for audits, disputes or voluntary disclosures.
Secure storage
Records may be stored inside or outside the UAE if secure, complete, readable and promptly available. ASP storage does not transfer legal responsibility.
Penalties
Administrative and e-invoicing penalties may apply after your mandatory date. Existing tax invoice duties continue.
Need help getting ready?
The LaunchPad can help you understand the requirements and prepare your business for implementation.