Who needs to comply

The deadline checker tells you your dates once you know you're in scope. This page covers the "am I in scope at all" question first.

In scope

  • •VAT-registered businesses issuing B2B (business-to-business) tax invoices.
  • •VAT-registered businesses issuing B2G (business-to-government) tax invoices.
  • •Free zone entities that are VAT-registered, with no blanket free zone exemption.
  • •Non-resident businesses that are VAT-registered in the UAE and issue UAE tax invoices, even without a local office.
  • •Government entities, on their own separate ASP-appointment and go-live timeline.

Not yet in scope

  • •B2C (business-to-consumer) transactions, excluded until a future Ministerial Decision extends the mandate.
  • •Businesses that are not VAT-registered: the mandate is layered on top of existing VAT invoicing, so it doesn't apply if you don't issue VAT tax invoices in the first place.
  • •Transactions between entities inside the same VAT group: a 24-month grace period applies, so these aren't subject to full e-invoicing reporting until 2029.

Once you've confirmed you're in scope, your exact ASP appointment and go-live dates depend on your annual revenue (or government-entity status); check those on the deadline checker.

Get notified if a deadline changes

No spam, just an email if the Ministry of Finance updates a date that affects you.