E-invoicing · Phase 2

E-invoicing for UAE businesses below AED 50 million

If your business is in scope and its revenue is below AED 50 million, you must appoint an Accredited Service Provider (ASP) by 31 March 2027 and go live by 1 July 2027. That sounds far away, but ERP changes, data clean-up and provider onboarding usually take months. Start with a readiness assessment.

Book a readiness assessmentGet the checklist

When are the Phase 2 deadlines?

  • 31 March 2027Appoint an Accredited Service Provider.
  • 1 July 2027Go live: issue and receive e-invoices through your ASP.

Ministerial Decision No. 244 of 2025, Art. 5(1)(b). Revenue means gross income in your most recent accounting period.

What should a business below AED 50 million do in the next 90 days?

  1. Step 1

    Confirm scope

    Check that you are in scope, which entities are affected and which deadline applies.

  2. Step 2

    Check your data

    Compare your invoice data and customer master data with the PINT AE fields.

  3. Step 3

    Check your ERP

    Ask your ERP partner how the system will produce and send structured invoices.

  4. Step 4

    Shortlist ASPs

    Get quotes from accredited providers that support your ERP and volumes.

What does the readiness assessment cover and cost?

A fixed fee of AED 5,000, with no VAT added. It takes 1 to 2 working days with your team. We need access to your ERP, time with your finance and IT teams to understand your current invoicing process and what your ERP can do, and sample invoices of each type. You receive a written report and a walkthrough meeting covering:
  • Scope and deadlineWhich entities, invoice types and transactions are in scope, and the date that applies to you.
  • Data and ERP gapsA gap list against the PINT AE data requirements, ranked by effort.
  • ASP requirementsWhat to ask accredited providers to quote for, based on your ERP, volumes and entities, and how we will compare the quotes.
  • Plan to go-liveSteps, owners and dates from today to the 1 July 2027 go-live.
Book a readiness assessment

Get the Phase 2 readiness checklist

Twelve questions to check where you stand. Enter your details and the checklist opens on this page, ready to print.

The checklist opens on this page. We may follow up once by email; no newsletters unless you ask.

Frequently asked questions

Does e-invoicing apply to B2C sales?

Not yet. Business-to-consumer transactions are outside the system until the Minister sets a date by a further decision.

Can we start earlier than our deadline?

Yes. Voluntary adoption has been possible since 1 July 2026, if you meet the technical requirements.

What is the fine for missing the deadline?

For in-scope businesses, Cabinet Decision No. 106 of 2025 sets AED 5,000 for each month or part of a month of delay in implementing the system or appointing an ASP.

Is Valorin an ASP?

No. We are independent advisers. We help you choose and appoint an ASP and get your data and systems ready; your ASP exchanges the e-invoices.

Muhammad Imran, founder

Muhammad Imran, ACMA

Founder and Managing Director · 20+ years in finance

You work directly with the founder, from the first meeting to delivery. Valorin Finance & Advisory LLC, licence no. 2644595.01. About us

Start with a readiness assessment

Tell us your revenue band, ERP and invoice volumes. We'll confirm your deadline and the assessment scope, fixed at AED 5,000.

Book a readiness assessmentE-invoicing readiness service

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.