While the mandate does not begin until 2027, businesses are strongly advised to start preparing for the enforcement of e-invoicing in the country now.
This page provides all the necessary information on UAE e-invoicing to ensure compliance.
B2B e-invoicing will become mandatory in the United Arab Emirates from January 2027, affecting businesses in phases.
Large businesses—those with annual turnover exceeding AED 50,000,000—will be required to utilise e-invoices from 1 January 2027. Small and medium businesses—those whose turnover does not pass the threshold—will come under the e-invoicing mandate from 1 July 2027.
Taxpayers in the UAE will be required to issue and receive electronic invoices through an Accredited Service Provider (ASP), which they must appoint early in the process, adhering to specific timelines set by the Ministry of Finance (MoF). Electronic invoices will need to be sent in XML format, and the ASP will also share the invoice data with the Federal Tax Authority (FTA).
B2G e-invoicing will become mandatory in the United Arab Emirates on 1 October 2027, though government entities must have appointed an Accredited Service Provider (ASP) by 31 March 2027.
E-invoices sent to the government will need to be in XML format. Data from these invoices will also be shared to the Federal Tax Authority.
The UAE electronic invoicing system adopts a Decentralised Continuous Transaction Control and Exchange (DCTCE) model based on the Peppol network infrastructure.
The 5-corner model ensures secure, standardised exchange of electronic invoices between trading partners while providing real-time visibility to tax authorities.
The e-invoice exchange process involves these steps:
Learn more about Peppol e-invoicing.
Select businesses can join a pilot programme for e-invoicing
Large businesses (annual revenue exceeding AED 50,000,000) must have appointed an e-invoicing service provider
Mandatory e-invoicing begins for large businesses (annual revenue exceeding AED 50,000,000)
Small and medium businesses (annual revenue under AED 50,000,000) and government entities must have appointed an e-invoicing service provider
Mandatory e-invoicing begins for small and medium businesses (annual revenue under AED 50,000,000)
Mandatory e-invoicing begins for government entities
Like many other countries on their e-invoicing journey, change is coming to the United Arab Emirates. Are you prepared for mandatory e-invoicing?
Sovos can help, both in the UAE and everywhere else you do business—a single partner for all your tax compliance needs. Let’s talk!
Yes. From 1 July 2026, any business may voluntarily implement the Electronic Invoicing System. Early adopters must comply with all technical requirements and work with an Accredited Service Provider.
Once Service Providers complete all accreditation requirements, including testing with Peppol and the FTA’s EmaraTax system, they will be listed as Accredited Service Providers on both the Ministry of Finance and Federal Tax Authority websites.
Both the seller and buyer must be onboarded with an Accredited Service Provider to issue and receive e-invoices through the Peppol network.