The UAE e-invoicing mandate, explained.

Mandate and timeline

The e-invoicing system is set up by Ministerial Decision No. 243 of 2025 and phased in by Ministerial Decision No. 244 of 2025, as amended by Ministerial Decision No. 66 of 2026. It applies to any person doing business in the UAE, whether or not they are registered for VAT, for B2B and B2G transactions. B2C is excluded for now.

Deadlines that apply once you are live

• Issue and transmit each e-invoice and electronic credit note within 14 days of the transaction date.
• Tell the FTA about a system failure within 2 business days.
• Tell your ASP about changes to your FTA-registered details within 5 business days.
• Keep e-invoices for at least 5 years (7 years for real estate), and retrievable on request.

Exclusions

Sovereign government activities, international airline passenger tickets, airline cargo airway bills (for 24 months), and VAT-exempt or zero-rated financial services are outside the system.

How to choose an Accredited Service Provider

Every in-scope business must appoint an ASP accredited by the Ministry of Finance, then onboard with it through EmaraTax. ASPs are Peppol-certified, have run e-invoicing systems for at least two years, and hold ISO/IEC 27001 and ISO 22301 certification. The Ministry publishes the list of accredited providers on its website.

The Ministry’s own guidance suggests weighing:

• Track record: years in e-invoicing, as a Peppol provider and in the UAE, and the date of accreditation.
• Ownership: whether the ASP owns its product or resells someone else’s, and whether support is outsourced.
• Integration: how invoices get from your accounting or ERP system to the ASP, and how data is managed.
• Compliance and security: certifications, data location and retention.
• Commercials: service levels, pricing and how it scales with your volume.

Whichever ASP you choose, it will reject an invoice that fails PINT AE validation. Shikara checks every document before it is issued, so what reaches your ASP is already clean. See PINT AE and Peppol explained.

FTA Decision No. 13 of 2026: supplier verification

In force from 1 October 2026, Decision 13 sets the checks a VAT-registered business must make on its suppliers before deducting input tax. It is a VAT rule, not part of e-invoicing, but it lands in the same finance teams at the same time.

• Verify each supplier when you first deal with them, and every 12 months after: identity or incorporation documents, place of business and risk indicators.
• For suppliers above AED 375,000 a year, add a bank confirmation and a public-media check.
• For each supply, check the commercial rationale, electronic payment, a reasonable price, and that it falls within the supplier’s licensed activity.
• Keep the evidence and a written policy. Supplies under AED 10,000 are exempt unless the supplier exceeds AED 100,000 over 12 months.

Without these checks, input tax can be denied where the business knew, or should have known, that a supply was not genuine.

Frequently asked questions

When does UAE e-invoicing become mandatory?

For businesses with annual revenue of AED 50 million or more, on 1 January 2027 (ASP appointed by 30 October 2026). For businesses under AED 50 million, on 1 July 2027 (ASP appointed by 31 March 2027). Government entities go live on 1 October 2027.

Does e-invoicing apply to B2C sales?

No. B2B and B2G transactions are in scope; B2C transactions, and businesses that only make B2C supplies, are excluded until the Minister decides otherwise.

What is the penalty for not appointing an ASP on time?

Under Cabinet Decision No. 106 of 2025, failing to implement the e-invoicing system, including not appointing an Accredited Service Provider on time, carries a penalty of AED 5,000 for each month or part of a month.

How long do I have to issue an e-invoice?

E-invoices and electronic credit notes must be issued and transmitted within 14 days of the transaction date. VAT-registered businesses must also meet the existing VAT timelines.

Is FTA Decision No. 13 of 2026 part of e-invoicing?

No. Decision 13 sets the checks a business must make on its suppliers before deducting input VAT, in force from 1 October 2026. It sits alongside e-invoicing rather than inside it.

Sources: UAE Ministry of Finance (mof.gov.ae/einvoicing) and the Federal Tax Authority. This page is a plain-language summary, not tax advice. Checked 4 October 2026.