e-Invoicing in the UAE

Ministerial Decision No. 244 of 2025 – Implementation Framework

Pilot programme: Voluntary adoption begins July 1, 2026, for entities meeting technical requirements.
Mandatory adoption:
• Businesses with annual revenue ≥ AED 50 million must appoint a Accredited service provider by 31 July 2026 and go live by 1 January 2027.
• Businesses with Annual revenue < AED 50 million must appoint Accredited service provider by 31 March 2027 and go live by 1 July 2027.
• Government entities must appoint Accredited service provider by 31 March 2027 and go live by 1 October 2027.
• B2C transactions: Currently excluded until further notice.

Benefits of e-Invoicing in the UAE

The introduction of e-invoicing will make the billing and compliance process faster, safer, and more efficient for both businesses and tax authorities.
Key benefits include:
• Operational efficiency
Reduced manual intervention, fewer errors, and faster invoice processing
• Improved VAT compliance
Automated compliance reduces the risk of audits, penalties, and missed filings
• Cost savings
Lower costs due to elimination of paper, printing, storage, and manual handling
• Environmental sustainability
Significant reduction in paper usage supports sustainability goals
• Enhanced transparency & real-time visibility
Near real-time reporting provides the FTA with better transaction visibility, helping to reduce fraud and misreporting

Services

Abu Dhabi

Dubai

Sharjah