UAE e-invoicing: deadlines, requirements and how to get ready

Every VAT-registered business in the UAE will have to issue and receive invoices electronically through an Accredited Service Provider (ASP). Businesses with revenue of AED 50 million or more go live on 1 January 2027 and must appoint their ASP by 30 October 2026. Everyone else goes live on 1 July 2027 (Ministerial Decisions 243 and 244 of 2025). GSPU helps you assess your systems, choose an ASP and go live without disrupting billing.

Key dates

Group	Appoint an ASP by	Go live
Voluntary adopters (pilot)	—	July–December 2026
Revenue of AED 50 million or more	30 October 2026 (extended from 31 July 2026)	1 January 2027
Revenue below AED 50 million	31 March 2027	1 July 2027
Government entities	[Confirm]	1 October 2027

How UAE e-invoicing works

Structured invoices: in the PINT AE format, based on Peppol. A PDF is no longer a tax invoice once your phase starts.
Accredited Service Providers: your ASP exchanges invoices with the buyer’s ASP and reports tax data to the FTA (the “five-corner” model).
Scope: B2B and B2G transactions; B2C is outside the mandate for now.
Penalties: AED 5,000 a month for failing to implement or appoint an ASP; AED 100 per late invoice (capped at AED 5,000 a month); AED 1,000 a day for late notice of system failures.

What to do now

Measure your revenue to confirm your phase.
Map your invoicing: systems, volumes, credit notes, customers.
Clean your data: customer TRNs, product codes and tax codes.
Talk to your ERP vendor about PINT AE output and ASP integration.
Choose an ASP from the FTA’s accredited list; compare cost, integration and support.
Test and train before your go-live date.

How GSPU helps

Readiness assessment: a gap report on systems, data and process, with a costed plan.
ASP selection: an independent comparison of accredited providers for your size and system.
VAT alignment: we fix tax codes and master data before go-live.
Go-live support: testing, first-month review and reconciliation to your VAT return.
SME package: a fixed-fee readiness pack for businesses in the July 2027 phase. [Confirm fee.]