E-invoicing readiness · one window

UAE e-invoicing readiness

In-scope UAE businesses with revenue of AED 50 million or more must appoint an Accredited Service Provider (ASP) by 30 October 2026 and go live by 1 January 2027. Businesses below AED 50 million must appoint an ASP by 31 March 2027 and go live by 1 July 2027.

Valorin gets you there through one window: a gap assessment, quotes from accredited ASPs and a recommendation, onboarding, and ERP integration and testing to go-live. We are an independent advisory firm, not an ASP.

Book the AED 5,000 readiness assessment Send a request

Revenue below AED 50 million? What to do before 31 March 2027

Key dates and figures

What is the current status of UAE e-invoicing?

For businesses in scope of the UAE Electronic Invoicing System.

Next deadline

30 October 2026

Phase 1: appoint an ASP (revenue AED 50M or more)

Peppol participants in the UAE

See the current number of participants with country code AE listed in the Peppol Directory, in ionite's statistics.

Check the figure on ionite

Not every participant is listed, and a listing does not show that a business is in scope or ready.

Accredited Service Providers

70

Plus 3 under final accreditation assessment.

From the Ministry of Finance list, updated 22 October 2026. Source

  • Phase 1: go live1 January 2027
  • Phase 2: appoint an ASP (revenue below AED 50M)31 March 2027
  • Phase 2: go live1 July 2027
  • Government entities: go live1 October 2027

Deadlines: Ministerial Decision No. 244 of 2025, as amended by Ministerial Resolution No. 66 of 2026. General information only, not legal or tax advice. Valorin is an independent advisory firm, not affiliated with the FTA or MoF.

Does the e-invoicing mandate apply to my business?

  • It applies to businesses subject to the UAE Electronic Invoicing System under Ministerial Decision No. 244 of 2025, in phases set by revenue.
  • Revenue means gross income in your most recent accounting period, based on financial statements prepared under UAE law (or other documents the Federal Tax Authority accepts).
  • Business-to-consumer (B2C) transactions are outside the system until a further Ministerial decision.

Which transactions are excluded?

Article 4 of Ministerial Decision No. 243 of 2025, as amended by Ministerial Decision No. 197 of 2026, excludes these transactions from the Electronic Invoicing System:

  • "Transactions by government entities acting in a sovereign capacity, where they do not compete with the private sector."
  • "International passenger transport by an airline where an electronic ticket is issued, and the airline's ancillary services to those passengers."
  • "International air freight by an airline where an airway bill is issued, for 24 months from the date the system takes effect."
  • "Financial services that are exempt from VAT or zero-rated."
  • "Transactions between members of the same VAT tax group, for 24 months from 1 January 2027."
  • "Any other transaction the Minister of Finance specifies."

What are the e-invoicing deadlines?

  • Phase 1

    Revenue of AED 50 million or more

    Appoint an ASP by
    30 October 2026
    Go live by
    1 January 2027

    MD 244 of 2025, Art. 5(1)(a), as amended by MR 66 of 2026

  • Phase 2

    Revenue below AED 50 million

    Appoint an ASP by
    31 March 2027
    Go live by
    1 July 2027

    MD 244 of 2025, Art. 5(1)(b)

  • Government

    Government entities

    Appoint an ASP by
    31 March 2027
    Go live by
    1 October 2027

    MD 244 of 2025, Art. 5(1)(c)

The Phase 1 ASP deadline was originally 31 July 2026 and was moved to 30 October 2026 by Ministerial Resolution No. 66 of 2026. Go-live dates did not change.

Start here

E-invoicing readiness assessment: AED 5,000, fixed fee

It takes 1 to 2 working days with your finance and IT teams and access to your ERP. You receive a written report and a walkthrough meeting: scope and deadline, process, data and ERP gaps against PINT AE ranked by effort, what to ask accredited providers to quote for, and a plan to go-live.

Book the assessment

Revenue below AED 50 million? What to do before 31 March 2027

What happens if we miss the ASP deadline?

For in-scope businesses, Cabinet Decision No. 106 of 2025 sets administrative fines, including:

Late implementation or late ASP appointment

AED 5,000 for each month or part of a month of delay

E-invoice or e-credit note not issued or sent on time

AED 100 each, capped at AED 5,000 a month

Late notice to your ASP of changes to registered data

AED 1,000 for each day of delay

Since 1 October 2026, Ministerial Decision No. 197 of 2026 has removed the requirement to notify the FTA of a system failure, so that notice no longer applies.

How does Valorin help?

One adviser from gap assessment to go-live, in four steps.

1. Gap assessment against PINT AE

We map your invoice types, data fields, master data and ERP set-up against the UAE e-invoicing data requirements, and list what has to change before you connect to an ASP.

2. ASP quotes and a recommendation

We collect quotes from accredited ASPs and recommend the one that fits your ERP, volumes and budget.

3. ASP appointment and onboarding

We coordinate the appointment, the onboarding steps and the information the ASP needs from you, so the deadline for your phase is met.

4. ERP integration and testing to go-live

We work with your ERP team or implementation partner (Oracle, Zoho, Odoo and others) on the integration, test scenarios and cut-over, through to go-live.

What we do not do: we do not issue, transmit or validate e-invoices, and we do not file or submit anything to the FTA on your behalf. Your appointed ASP exchanges and reports the e-invoices.

Frequently asked questions about UAE e-invoicing

What is an Accredited Service Provider (ASP)?

An ASP is a service provider accredited by the Ministry of Finance to exchange e-invoices and report invoice data under the UAE Electronic Invoicing System. The Ministry's list, updated on 22 October 2026, shows 70 accredited providers and 3 more under final accreditation assessment.

Our revenue is below AED 50 million. When do we need to act?

Businesses with revenue below AED 50 million must appoint an ASP by 31 March 2027 and implement the system (go live) by 1 July 2027. Revenue means gross income in the most recent accounting period, based on financial statements prepared under UAE law.

Does e-invoicing apply to sales to consumers (B2C)?

Not yet. Business-to-consumer transactions are outside the Electronic Invoicing System until the Minister sets a date by a further decision. A business that deals only in B2C transactions is outside the system until then.

Can we adopt e-invoicing before our deadline?

Yes. Ministerial Decision No. 244 of 2025 allows voluntary adoption from 1 July 2026, provided the business meets the technical requirements set by the Ministry and the Federal Tax Authority.

What fines apply if we miss our deadline?

For in-scope businesses, Cabinet Decision No. 106 of 2025 sets a fine of AED 5,000 for each month or part of a month of delay in implementing the system or appointing an ASP. Other fines include AED 100 for each e-invoice or e-credit note not issued or sent on time, capped at AED 5,000 a month.

What changed on 1 October 2026?

Ministerial Decision No. 197 of 2026 amended Ministerial Decision No. 243 of 2025 from 1 October 2026. It removed the requirement to notify the Federal Tax Authority of a system failure. It also excludes transactions between members of the same VAT tax group from the Electronic Invoicing System for 24 months from 1 January 2027.

Is Valorin an ASP?

No. Valorin is an independent advisory firm. We do not issue, transmit or validate e-invoices; your appointed ASP does that. We help you choose and appoint an ASP and get your systems and data ready.

Which ASP do you recommend?

We don't rank ASPs. The right provider depends on your ERP, invoice volumes, entities and budget, so we compare quotes for your case and explain our recommendation.

Which ERP systems do you work with?

Oracle, Zoho and Odoo, and other ERP and accounting systems. Valorin is a Zoho Consulting Partner; where Zoho is involved, we say so.

Start with a readiness conversation

Tell us your revenue band, ERP and invoice volumes. We'll tell you which deadline applies and what the first steps are.

WhatsApp 058-2754282

Or email advisory@valorin.ae, or send a request.

Sources

Read more: UAE e-invoicing: what boards and CFOs need to decide before go-live

Last reviewed: 22 October 2026 · Reviewed by Muhammad Imran, ACMA

General information only, not legal or tax advice.

Valorin is an independent advisory firm, not affiliated with the FTA or MoF.