Programme timeline

Government entity go-live

Government entities must be issuing electronic invoices.

Small/medium business go-live

Small and medium businesses must be issuing electronic invoices.

Small/medium and government ASP appointment deadline

Remaining businesses and government entities must have appointed an Accredited Service Provider.

Large business go-live

Large businesses must be issuing electronic invoices.

Large business ASP appointment deadline

Businesses with revenue at or above AED 50 million must have appointed an Accredited Service Provider.

Voluntary opt-in opens

Businesses can begin issuing e-invoices ahead of their mandatory deadline.

Programme introduction published

The Ministry of Finance publishes a plain-English overview of the e-invoicing programme ahead of the voluntary phase opening.

Electronic Invoicing Guidelines v1.1 published

A comprehensive 51-page practical guide covering scope, phased implementation, penalties, and a readiness checklist.

Large business ASP deadline moved to 30 October 2026

Ministerial Decision No. 66 of 2026 amends the original 31 July 2026 deadline, giving businesses with revenue at or above AED 50 million until 30 October 2026 to appoint an ASP. The 1 January 2027 go-live date is unchanged.

ASP experience requirement added

Ministerial Decision No. 56 of 2026 amends the ASP eligibility criteria, adding a 2-year minimum operating experience requirement for the invoicing product.

ASP selection guidance released

The Ministry of Finance publishes a checklist of what to verify before appointing an Accredited Service Provider (v1.0).

Mandatory invoice fields specification released

The Ministry of Finance publishes the technical list of mandatory fields for tax invoices and commercial XML e-invoices (v1.0).

Administrative penalties published

Cabinet Decision No. 106 of 2025 sets penalties for late implementation, late invoice or credit note transmission, and missed FTA notifications.

Electronic Invoicing System established

Ministerial Decision No. 243 of 2025 creates the Electronic Invoicing System, including its core definitions and scope.

Phased implementation timeline set

Ministerial Decision No. 244 of 2025 sets the original phased deadlines for voluntary opt-in, ASP appointment, and go-live by business category.

ASP eligibility and accreditation criteria set

Ministerial Decision No. 64 of 2025 establishes who can become an Accredited Service Provider.