UAE E-Invoicing Hub
UAE e-invoicing deadlines: which date applies to your business
Two dates matter for every in-scope business: when you must appoint an Accredited Service Provider, and when e-invoicing becomes mandatory. Here is how to find yours.
The official timeline
The dates come from Ministerial Decision No. 244 of 2025 on the phased implementation of the Electronic Invoicing System, as amended in May 2026 when the Ministry of Finance moved the first ASP appointment deadline from 31 July to 30 October 2026. The go-live dates did not change.
| Who | Appoint an ASP by | Mandatory from |
|---|---|---|
| Annual revenue ≥ AED 50 million | 30 October 2026 | 1 January 2027 |
| Annual revenue < AED 50 million | 31 March 2027 | 1 July 2027 |
| In-scope government entities | 31 March 2027 | 1 October 2027 |
Only the first ASP appointment date has moved so far. Plan against the dates above, and check the official sources at the end of this guide before making a decision that depends on them.
Which phase are you in?
The phase depends on revenue. The threshold is AED 50 million of revenue, measured as the gross income in your most recent financial statements. If your business is at or above it, you are in the first wave; if it is below, you are in the second.
Most home-services businesses, including AC, cleaning, maintenance, plumbing, electrical and pest-control companies, are below AED 50 million and fall into the second wave. That gives them until 31 March 2027 to appoint an ASP. It does not mean they can wait until March to start: the work that takes time is getting customer and invoice data right, not signing with a provider.
Scope also matters. The system covers business-to-business (B2B) and business-to-government (B2G) transactions. Business-to-consumer (B2C) transactions, such as invoices to individual households, are excluded for now. A company that only ever invoices households should still confirm its position with its tax adviser.
Why the ASP date matters more than the go-live date
It is tempting to focus on 1 July 2027. But the penalty for missing the ASP appointment starts earlier, and an ASP cannot connect you on the day you sign: your business details, customer data and invoice format all need to be ready and tested first.
Treat the ASP deadline as the date by which you are connected and testing, not the date you start looking.
What happens if you miss a deadline
Cabinet Decision No. 106 of 2025 sets the administrative penalties for the Electronic Invoicing System. The ones most relevant to deadlines and day-to-day invoicing are:
| Violation | Penalty |
|---|---|
| Not appointing an ASP or not implementing the system on time | AED 5,000 per month, or part of a month |
| Not issuing or transmitting an e-invoice | AED 100 per invoice, capped at AED 5,000 per month |
| Not issuing or transmitting an e-credit note | AED 100 per credit note, capped at AED 5,000 per month |
| Not telling the FTA about a system failure within 2 business days | AED 1,000 per day of delay |
| Not telling your ASP when your registered data changes | AED 1,000 per day of delay |
The monthly penalty for not appointing an ASP or not implementing the system keeps running until you comply, so a business that is six months late faces AED 30,000 before a single late invoice is counted.
A month-by-month plan for the second wave
For a business below AED 50 million, working back from 1 July 2027:
| When | What to do |
|---|---|
| Now to December 2026 | Sort customers into households and businesses. Collect legal names and TRNs for business customers. Clean up how services and VAT appear on invoices. |
| January to March 2027 | Choose and appoint an ASP, directly or through your invoicing software, before 31 March 2027. |
| April to June 2027 | Send real B2B invoices through the system, fix rejections and train the team on credit notes. |
| From 1 July 2027 | Every in-scope invoice goes through the system, issued within 14 days of the taxable event. |
Voluntary adoption is already open, so there is no reason to wait for July to send your first e-invoice. Businesses that start early fix problems while volumes are small.
If you supply government entities
Government entities have their own dates: appoint an ASP by 31 March 2027 and implement by 1 October 2027. Your own obligation as a supplier follows your revenue phase, not theirs. A business below AED 50 million that maintains government buildings still starts on 1 July 2027, and should expect government customers to ask for e-invoices as their own systems go live.
Frequently asked questions
Has the e-invoicing deadline been postponed?
The go-live dates have not changed. In May 2026 the Ministry of Finance extended only the ASP appointment deadline for businesses with revenue of AED 50 million or more, from 31 July to 30 October 2026.
How is the AED 50 million threshold measured?
By revenue, understood as gross income in your most recent financial statements. If you are close to the threshold, confirm with your auditor or tax adviser which phase applies.
Can we start before our deadline?
Yes. Voluntary adoption has been possible since 1 July 2026. Starting early lets you find data problems while invoice volumes are small.
Do we need e-invoicing if we only serve households?
B2C transactions are excluded from the system for now. Most home-services businesses also invoice at least some companies, such as property managers, so check your customer list carefully.
What is the penalty for not appointing an ASP on time?
AED 5,000 for each month or part of a month of delay, under Cabinet Decision No. 106 of 2025, continuing until the business complies.
Official sources
- MoF: amended ASP appointment deadline
- MoF: scope and phased implementation
- Ministerial Decision No. 243 of 2025 (the Electronic Invoicing System)
- Ministerial Decision No. 244 of 2025 (phased implementation)
- Cabinet Decision No. 106 of 2025 (violations and administrative penalties)
- Electronic Invoicing Guidelines, Version 1.1 (Ministry of Finance, 1 June 2026)
Sahor One provides software and operational guidance. This page is general information and is not tax or legal advice. Confirm the requirements that apply to your business through the relevant UAE authorities and professional advisers.