Timeline and Scope – E Invoicing

UAE E‑Invoicing Timeline & Scope (2026–2027)

UAE e‑invoicing is confirmed. The system goes live in July 2026, with mandatory phases during 2027 for most UAE businesses issuing invoices in Dubai, Abu Dhabi, or any other emirate.

How the UAE e‑invoicing timeline works

The Ministry of Finance (MoF) and Federal Tax Authority (FTA) are rolling out e‑invoicing under a Decentralised Continuous Transaction Control & Exchange (DCTCE) model.

2025–early 2026: Rules, PINT AE data dictionary, ASP accreditation

1 July 2026: System go‑live with pilot and voluntary use

2027: Phased mandatory adoption by business size and sector

Official UAE e‑invoicing timeline by phase

Phase 0 – Preparation (now until June 2026)

Design and planning window: process analysis, PINT AE mapping, ASP shortlisting

Phase 1 – Pilot & voluntary use (from 1 July 2026)

EIS goes live. Voluntary users must fully comply with technical and reporting rules

Phase 2 – Large businesses (≥ AED 50m)

ASP by July 2026. Mandatory e‑invoicing from 1 January 2027

Phase 3 – Other taxpayers (< AED 50m)

ASP by March 2027. Mandatory from 1 July 2027

Phase 4 – Government entities (B2G)

Mandatory from 1 October 2027

7‑step UAE e‑invoicing readiness checklist

Step 1

Confirm your phase and deadlines

Step 2

Map invoice types and scope

Step 3

Assess ERP, POS and billing readiness

Step 4

Select and onboard an ASP

Step 5

Run pilot scenarios

Step 6

Update controls and train teams

Step 7

Monitor MoF / FTA updates

Penalties for missing the timeline

AED 5,000 per month

failure to implement or appoint ASP

AED 100 per invoice

credit note (capped at AED 5,000 per month)

AED 1,000 per day