Key points
- Businesses with revenue of AED 50 million or more go live on 1 January 2027; the deadline to appoint an ASP was extended to 30 October 2026.
- Businesses with revenue under AED 50 million must appoint an ASP by 31 March 2027 and go live on 1 July 2027.
- Government entities go live on 1 October 2027.
- Invoices are exchanged in the PINT AE (Peppol) format through Accredited Service Providers, which also report the data to the FTA.
- Both the seller and the buyer need an ASP.
What is UAE e-invoicing?
Under the UAE e-invoicing system, a tax invoice is no longer a PDF or paper document. It is a structured electronic file in the PINT AE format, based on the international Peppol standard, exchanged between the seller's and the buyer's systems.
The UAE uses a five-corner model: the seller's software sends the invoice to the seller's Accredited Service Provider (ASP), which validates it and passes it to the buyer's ASP, which delivers it to the buyer. Both ASPs report the tax data to the Federal Tax Authority in near real time.
Who is in scope?
The system applies to business-to-business (B2B) and business-to-government (B2G) transactions by persons doing business in the UAE, with some specific exclusions. The rules are set by Ministerial Decision No. 244 of 2025 and a companion decision on the electronic invoicing system. Businesses outside the mandatory scope can still join voluntarily.
Timeline
| Who | Appoint an ASP by | E-invoicing mandatory from |
|---|---|---|
| Pilot with selected taxpayers | – | 1 July 2026 |
| Revenue of AED 50 million or more | 30 October 2026 (extended from 31 July 2026) | 1 January 2027 |
| Revenue below AED 50 million | 31 March 2027 | 1 July 2027 |
| Government entities | 31 March 2027 | 1 October 2027 |
If your revenue is AED 50 million or more, the deadline to appoint your ASP is 30 October 2026. Everyone else should start now: choosing an ASP, testing invoices and fixing customer data takes time.
Checklist: get ready for e-invoicing
- Confirm your phase from your annual revenue.
- Choose an Accredited Service Provider from the Ministry of Finance list and sign up before your deadline.
- Check your invoicing software can produce PINT AE invoices and credit notes, or connect to your ASP.
- Clean your customer and supplier data: legal names, TRNs and addresses must be correct.
- Map your VAT codes: standard-rated, zero-rated, exempt and reverse charge.
- Test invoices, credit notes and rejections with your ASP before going live.
- Train your team on the new process, including receiving supplier e-invoices.
How feenak software helps
Ledgerline ERP, Khayyat and Bayline produce invoices and credit notes in the PINT AE format, validate them before sending, and pass them to your ASP. Ledgerline can also receive supplier e-invoices into its bill inbox. All of this is included in the one-time licence.
Frequently asked questions
Can I keep sending PDF invoices?
Once e-invoicing is mandatory for your business, B2B and B2G tax invoices must be issued as electronic invoices through an Accredited Service Provider. A PDF can still be shared as a copy, but it is not the legal tax invoice.
Do I need an ASP to receive e-invoices?
Yes. Buyers also need an Accredited Service Provider so their suppliers can deliver e-invoices to them.
Does e-invoicing apply to sales to consumers?
The mandate covers business-to-business and business-to-government transactions. Sales to consumers (B2C) are outside the initial scope.
What is PINT AE?
PINT AE is the UAE version of the Peppol International invoice standard. It defines the data fields and format each e-invoice must follow.
This guide is general information, not tax or legal advice. Rules change, so check the latest guidance from the Federal Tax Authority, the Ministry of Finance or MOHRE, or speak to a registered adviser.