UAE e-invoicing readiness checker

Find your UAE e-invoicing phase in seconds: ASP appointment deadline, go-live date (1 Jan 2027, 1 Jul 2027 or 1 Oct 2027), countdown and a checklist.

How it’s calculated

Revenue decides the phase. “Revenue” is gross income for your most recent accounting period, per your financial statements. AED 50m or more is Phase 1; below AED 50m is Phase 2.

Two deadlines per phase. First, appoint an Accredited Service Provider (ASP). Then, from go-live, every in-scope B2B and B2G invoice and credit note must be issued as a PINT-AE e-invoice through that ASP.

Who is in scope. Every person doing business in the UAE, for every business transaction, whether or not VAT-registered. B2C is not covered yet, so a business selling only to consumers is out of scope for now.

Legal basis

MD 244/2025 Art 5 as amended by MD 66/2026: Phase 1 (revenue ≥ AED 50m): ASP by 30 Oct 2026, live 1 Jan 2027. Phase 2 (< AED 50m): ASP by 31 Mar 2027, live 1 Jul 2027. Government entities: ASP by 31 Mar 2027, live 1 Oct 2027.

MD 243/2025 Arts 3-4, 6: Scope, exclusions (sovereign government activity, international air passenger transport, exempt or zero-rated financial services and others) and the 14-day issue rule.

Cabinet Decision 106/2025: Penalties: AED 5,000 per month for failing to implement the system or appoint an ASP on time; AED 100 per late e-invoice or e-credit note, up to AED 5,000 a month.

Before you rely on it

Based on decisions published up to October 2026. The timeline for reporting to the FTA and the list of excluded persons have not been published yet.

Voluntary adopters must comply fully but are not subject to the penalties.

What is an Accredited Service Provider (ASP)?

A provider accredited by the Ministry of Finance to exchange e-invoices over the Peppol network and report the tax data to the FTA. You appoint one ASP for both sending and receiving. The MoF list showed 65 accredited ASPs plus 5 pre-approved as of 12 October 2026.

Is a PDF invoice still valid?

Not once you are in scope. A legal e-invoice is a structured PINT-AE (UBL 2.1 XML) document exchanged through ASPs. A PDF can accompany it but is not the e-invoice.

We are not VAT-registered. Are we in scope?

Yes, if you do business with other businesses or government. Commercial invoices from non-registrants are covered too, and you will need a TIN from the FTA to be addressable on the network.

What about sales to consumers?

B2C transactions are not subject to e-invoicing until a future Ministerial decision. If you sell to both businesses and consumers, your B2B invoices are in scope.

Can we start before our deadline?

Yes. Voluntary adoption has been open since 1 July 2026. Voluntary adopters must follow all the rules but are not penalised.