The mandate waves

In short: UAE e-invoicing arrives in phases keyed to revenue. Businesses with AED 50m+ revenue had to appoint an ASP by 30 October 2026 and go live on 1 January 2027; other VAT-registered businesses follow with a 31 March 2027 appointment deadline and go-live on 1 July 2027; government entities complete the rollout on 1 October 2027.

The legal footing is Federal Decree-Laws 16 and 17 of 2024 with Ministerial Decisions 243 and 244 of 2025 setting the programme’s rules, and a voluntary phase has run since July 2026.

The pattern to plan around: each appointment deadline lands roughly a quarter before its go-live — that quarter is the integration window. Which wave you are in, and what to do by when: the deadline page. Related: ASP · PINT AE.

Reviewed: 26 Oct 2026 · by SHORIQ

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