UAE e-invoicing deadlines: every date in one table
In short: Businesses with annual revenue of AED 50 million or more must appoint an Accredited Service Provider by 30 October 2026 and issue e-invoices from 1 January 2027. All other VAT-registered businesses appoint by 31 March 2027 and go live on 1 July 2027. In-scope government entities go live on 1 October 2027.
Two dates matter for every in-scope business: the day you must have an Accredited Service Provider (ASP) appointed, and the day every B2B and B2G invoice must go out as an e-invoice. Not sure which row is yours? Check your wave in 60 seconds.
The timeline
| Date | What happens | Who it applies to |
|---|---|---|
| 1 Jul 2026 | Voluntary adoption and pilot open | Any business, opt-in |
| 30 Oct 2026 | Appoint an ASP | Revenue AED 50m or more |
| 1 Jan 2027 | E-invoicing mandatory | Revenue AED 50m or more |
| 31 Mar 2027 | Appoint an ASP | All other VAT-registered businesses; in-scope government entities |
| 1 Jul 2027 | E-invoicing mandatory | All other VAT-registered businesses |
| 1 Oct 2027 | E-invoicing mandatory | In-scope government entities |
The first-wave ASP deadline was originally 31 July 2026; Ministerial Resolution 66 of 2026 moved it to 30 October 2026. Any source still showing 31 July predates that change.
How the revenue test works
The AED 50 million threshold is measured on gross income for your most recent accounting period. Groups should check each legal entity separately. Both issuing and receiving e-invoices run through your ASP, so a business that only buys from in-scope suppliers still needs to be ready to receive.
What a missed date costs
Cabinet Decision 106 of 2025 sets the penalties. Failing to implement the system or appoint an ASP on time carries AED 5,000 per month of delay. Issuing or transmitting an e-invoice or e-credit note late costs AED 100 per document, capped at AED 5,000 per calendar month. Failing to tell your ASP about changes to your registered details costs AED 1,000 per day. Cabinet Decision 106 also lists AED 1,000 per day for not notifying a system failure, but the duty to notify (Article 12 of Ministerial Decision 243 of 2025) was repealed by Ministerial Decision 197 of 2026 with effect from 1 October 2026. Estimate your exposure, or read the complete UAE e-invoicing guide for scope and technical rules; the FAQ explains what to do if a date has already passed.
Change log
- 27 Oct 2026 — page published; dates verified against Ministry of Finance programme materials and the decisions listed on our sources page.
Planning information, not tax advice. Last reviewed: 27 October 2026 · Reviewed by: SHORIQ