Prepare your UAE business for e-invoicing mandates. System readiness, Peppol integration guidance, process design and compliance advisory.
Yes. The UAE is introducing mandatory structured e-invoicing for business-to-business (B2B) and business-to-government (B2G) transactions, under Ministerial Decisions 243 and 244 of 2025. Business-to-consumer (B2C) invoicing is currently optional. The rollout is phased by annual revenue.
It depends on your annual revenue. Businesses with revenue of AED 50 million or more must appoint an Accredited Service Provider (ASP) by 30 October 2026 and go live on 1 January 2027. Businesses under AED 50 million appoint by 31 March 2027 and go live on 1 July 2027. Government entities appoint by 31 March 2027 and go live on 1 October 2027.
An ASP is a provider accredited by the UAE Ministry of Finance to transmit your e-invoices through the official network. Every in-scope business must appoint one — invoices are issued and exchanged through your ASP.
The UAE uses the OpenPeppol “5-corner” model: each invoice is exchanged as structured data between your ASP and your counterparty’s ASP, with the Federal Tax Authority as a reporting corner — replacing PDFs and paper.
No. From your phase’s go-live date, only structured invoices transmitted through an accredited ASP will be valid for the covered transactions. PDF and paper invoices will not.
Yes. The mandate applies to B2B and B2G transactions across the UAE, including free zone companies, based on the same revenue thresholds.
Ministerial Decision 243 of 2025 establishes the system and MD 244 of 2025 sets the phased timeline (as amended by MD 66 of 2026); ASP accreditation is governed by MD 64 of 2025, as amended by MD 56 of 2026 — all issued by the UAE Ministry of Finance.
Assess your transaction scope, appoint an Accredited Service Provider, map your ERP / accounting-system fields to the required e-invoice format, and run end-to-end testing before your go-live date.