UAE e-invoicing deadlines: the current implementation timeline

The UAE eInvoicing programme moves from voluntary adoption and pilot activity into phased mandatory implementation.

Current dates

  • Revenue of AED 50 million or more: appoint an ASP by 30 October 2026 and implement by 1 January 2027.
  • Revenue below AED 50 million: appoint an ASP by 31 March 2027 and implement by 1 July 2027.
  • Government entities: appoint an ASP by 31 March 2027 and implement by 1 October 2027.

What changed

Ministerial Decision No. 66 of 2026 amended the Phase 1 provider appointment date. The implementation date remains 1 January 2027.

What to do now

Confirm revenue classification, establish programme governance, map entities and invoice systems, begin ASP due diligence and identify data gaps early.

EDITORIAL NOTE

This article provides general information and should not be treated as legal, tax or technical advice. Confirm requirements against current official UAE sources and your advisers.

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