UAE e-invoicing: every deadline, one table
In shortBusinesses 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.
Deadlines below are as set by Ministerial Decision No. 244 of 2025, as amended by Ministerial Resolution No. 66 of 2026, and subsequent Ministry of Finance announcements. We review this page monthly against official sources; the change log at the bottom records every revision.
| Date | What happens | Who it applies to |
|---|---|---|
| 29 Oct 2024 | Federal Decree-Laws 16 & 17 of 2024 announced — the legal basis | — |
| 2025 | Ministerial Decisions 243 & 244 (system & phasing) and 64 (ASP accreditation) issued | — |
| 14 May 2026 | Ministerial Resolution 66 of 2026 extends the first-wave ASP appointment deadline to 30 Oct 2026 | Revenue ≥ AED 50m |
| 1 Jul 2026 | Voluntary adoption opens; pilot runs with selected participants | Any business, opt-in |
| 1 Oct 2026 | Ministerial Decisions 168 of 2026 (ASP accreditation, replacing MD 64) and 197 of 2026 (amending MD 243) take effect | — |
| 30 Oct 2026 | Deadline to appoint an Accredited Service Provider | Revenue ≥ AED 50m |
| 1 Jan 2027 | E-invoicing becomes mandatory | Revenue ≥ AED 50m |
| 31 Mar 2027 | Deadline to appoint an ASP | All other VAT-registered businesses; in-scope government entities |
| 1 Jul 2027 | E-invoicing becomes mandatory | All other VAT-registered businesses |
| 1 Oct 2027 | Go-live | In-scope government entities |
Which wave am I in?
The AED 50 million test uses gross income for your most recent
accounting period. Groups with mixed entities should confirm entity-by-entity scope with their
tax advisor — and remember both issuing and receiving must run through your ASP.
Penalties: Cabinet Decision No. 106 of 2025 sets administrative penalties; the widely reported figure for failing to implement or appoint an ASP is AED 5,000 per month.
Change log
- 22 Oct 2026 — page created; current deadlines verified against MoF programme materials, including Ministerial Decisions 168 and 197 of 2026 (both in force from 1 October 2026).
- 14 May 2026 — (historical note) Ministerial Resolution No. 66 of 2026 extended the first-wave ASP appointment deadline from 31 July 2026 to 30 October 2026; go-live dates unchanged. If a source still shows 31 July 2026, it predates this extension.
Sources: Ministry of Finance eInvoicing programme (mof.gov.ae); MD 244/2025; Ministerial Resolution No. 66 of 2026; MD 197/2026.
Planning information, not tax advice. Last reviewed: 22 October 2026 · Reviewed by: SHORIQ