UAE e-invoicing penalty calculator
In short: Under Cabinet Decision 106 of 2025, missing your e-invoicing implementation or ASP deadline costs AED 5,000 per month of delay. Late e-invoices and e-credit notes cost AED 100 each, capped at AED 5,000 per calendar month for each type. Failing to tell your ASP about changed registration details costs AED 1,000 per day. The system-failure notification duty was repealed from 1 October 2026.
The penalty table
| Violation | Administrative penalty |
|---|---|
| Failing to implement the e-invoicing system or appoint an ASP on time | AED 5,000 per month of delay (or part of a month) |
| Late issuance or transmission of an e-invoice | AED 100 per invoice, capped at AED 5,000 per calendar month |
| Late issuance or transmission of an e-credit note | AED 100 per credit note, capped at AED 5,000 per calendar month |
| Failing to notify a system failure (the notification duty was repealed from 1 October 2026 by Ministerial Decision 197 of 2026) | No longer applies: AED 1,000 per day under the original rule |
| Failing to notify your ASP of changes to your registered information | AED 1,000 per day of delay |
Source: Cabinet Decision No. 106 of 2025 on violations and administrative penalties for the electronic invoicing system — see official sources. This calculator is an estimate for planning, not legal or tax advice; the authority assesses actual penalties.
Cheaper than the penalty
The monthly implementation penalty is the one that compounds. For most small businesses, appointing a provider and testing a first invoice takes a few weeks; for an ERP it takes longer, which is why the work has to start before the deadline, not at it. Check your dates, then see SME Connect or ERP integration.
What is the penalty for not implementing UAE e-invoicing on time?
Cabinet Decision 106 of 2025 sets AED 5,000 for each month, or part of a month, that a business in scope fails to implement the e-invoicing system or appoint an Accredited Service Provider by its deadline.
What is the penalty for issuing an e-invoice late?
AED 100 for each e-invoice or e-credit note issued or transmitted late, capped at AED 5,000 per calendar month for each document type.
Do the penalties apply to voluntary users?
The penalties apply to persons required to comply with the e-invoicing system. Businesses that adopt it voluntarily before their phase are not the target of these penalties, but should confirm their position with a tax advisor.