On 29 September 2025, the United Arab Emirates Ministry of Finance published details for the implementation of the national eInvoice programme, originally announced in October 2024.
The release establishes the legal framework for eInvoicing, sets the timeline for the mandate to be adopted, and outlines which transactions are exempt from eInvoicing requirements. Notably, transactions made to individual consumers (B2C) are not currently in scope of the eInvoice mandate.
eInvoicing implementation timeline in UAE
The United Arab Emirates have confirmed a phased rollout of its eInvoicing mandate beginning with a pilot programme in July 2026 and expanding gradually through to October 2027. Here is the UAE eInvoicing implementation timeline outlining key dates and mandates for B2B eInvoicing requirements:
| Date | Description |
| 1 July 2026 | Pilot programme for selected companies (voluntary adoption is also possible at this stage) |
| 1 January 2027 | Large businesses with revenue greater than 50 million AED per year must start eInvoicing. Large businesses must appoint an Accredited Service Provider (ASP) by 31 July 2026. |
| 1 July 2027 | Smaller businesses with revenue less than 50 million AED per year must start eInvoicing. Small businesses must appoint an Accredited Service Provider (ASP) by 31 March 2027. |
| 1 October 2027 | Mandate for government entities to start eInvoicing. Government entities must appoint an Accredited Service Provider (ASP) by 31 March 2027. |
What transactions are exempt from the UAE eInvoicing mandate?
The following transactions are exempt from the UAE eInvoicing mandate:
- Transactions from sovereign government entities, provided they do not compete in the private sector.
- Airlines and other international passenger transportation that use online ticketing
- International shipping and air transport, with airway bills, are exempt for the first 2 years.
- Banks and financial services which are already tax exempt or zero rated.
How to comply with the UAE eInvoicing requirements
To meet the 2026 mandate, companies should:
- Issue eInvoices or electronic credit notes within 14 days of a sale or transaction.
- Send all relevant eInvoicing data to Federal Tax Authority (FTA) within the prescribed deadlines.
- Report technical issues on the eInvoicing platform within 2 business days.
- Notify Accredited Service Providers (ASPs) of any corrections within 5 business days.
Why it matters
For businesses operating in the United Arab Emirates, 1 July 2026 marks the start of a major digital transformation in how VAT and invoicing are managed. The eInvoicing mandate, rolling out in phases through 2027, isn’t just a regulatory requirement. It brings clear strategic benefits:
- Elimination of manual processes
- Greater efficiency and accuracy
- Stronger fraud prevention and audit trails
- Better data exchange between businesses and the Federal Tax Authority
Companies who prepare early by testing systems, partnering with accredited service providers, and training finance teams, will be best positioned to succeed in the new era of digital tax compliance.
Work with indirect tax experts
Is your business ready for the UAE’s 2026 eInvoicing mandate? The new mandate creates an opportunity for businesses to streamline operations, strengthen compliance, and gain real-time financial visibility.
Fintua helps finance and tax teams navigate new compliance rules across Europe and beyond. Get in touch with our experts to ensure your invoicing processes are future-proof.
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Authors
Darina Ivanova
Darina leads Fintua’s Tax R&D function. She has more than 20 years of experience in VAT and indirect taxes, gained across multiple areas – compliance and recovery, tax determination, consultancy and appeals. Over the course of her career, she has supported clients of all sizes – SMEs, large enterprises, and multinationals – across diverse business sectors on VAT matters on local, regional, and global level. Within the Tax R&D function, Darina ensures Fintua’s products and processes evolve sustainably in line with the dynamically changing tax landscape.
