The actual penalty table
Cabinet Decision No. 106 of 2025 sets out specific administrative penalties for violations of the e-invoicing legislation. These do not apply to businesses participating in the voluntary phase, only once your mandatory deadline has passed.
| Violation | Penalty |
|---|---|
| Failing to implement the e-invoicing system by your deadline, including failing to appoint an ASP | AED 5,000 per month or part of a month |
| Issuer failing to issue and transmit an e-invoice to the recipient on time | AED 100 per invoice, capped at AED 5,000 per calendar month |
| Issuer failing to issue and transmit an e-credit note on time | AED 100 per note, capped at AED 5,000 per calendar month |
| Issuer failing to notify the FTA of a system failure within the prescribed timeline | AED 1,000 per day of delay |
| Recipient failing to notify the FTA of a system failure within the prescribed timeline | AED 1,000 per day of delay |
| Issuer or recipient failing to notify their ASP of changed registration data within the prescribed timeline | AED 1,000 per day of delay |
Want to see what this adds up to for your situation? Use the penalty calculator.
Beyond the fines
E-invoicing is layered onto your existing VAT obligations, not replacing them, so there is a second risk beyond the scheduled fines above: invoices issued outside the required PINT AE format, through an unaccredited channel, may not count as valid tax invoices once your mandatory date has passed. That has knock-on effects for your own VAT filings and for your customers' ability to reclaim input VAT on what you send them.
What to actually do about it
- •Confirm your exact ASP appointment and go-live dates on the deadline checker so "the deadline" is a specific date, not a vague future concern.
- •Appoint an ASP well before your deadline, not on it: integration and testing takes real time. See the ASP directory for MOF-accredited providers.
- •Consider opting into the voluntary phase (open from 1 July 2026) to test your integration before you're required to, rather than finding problems for the first time under deadline pressure, and to stay outside the scope of these penalties for longer.
- •Work through the full compliance checklist rather than just the two headline dates.
Common questions
Do these penalties apply during the voluntary phase?
No. These penalties do not apply to businesses participating in the voluntary phase, only once your mandatory ASP appointment or go-live deadline has passed.
Is an invoice sent as a PDF or on paper still valid once I'm in scope?
Not for in-scope transactions. Invoices issued outside the required PINT AE format, through an unaccredited channel, may not count as valid tax invoices once your mandatory date has passed, which also affects your buyer's ability to reclaim input VAT.
Where do I find my exact ASP appointment and go-live dates?
Run your revenue through the deadline checker on this site. Your category (small/medium, large, or government) determines which dates apply to you.
We'll tell you if this changes
We monitor official Ministry of Finance and FTA e-invoicing pages weekly and log any change on the changelog. If this penalty table is amended, it will show up there.