The UAE Ministry of Finance has released two ministerial decisions that establish the regulatory framework and specific deadlines for the country’s Electronic Invoicing System. These decisions (No. 243 and 244 of 2025) provide the concrete implementation timeline that businesses have been waiting for, with a phased rollout beginning in 2026.
The system will be implemented as a 5-corner model based on the international OpenPeppol standard, utilizing PINT (Peppol International Invoice) framework with Accredited Service Providers.
Key requirements
Mandatory scope and transactions
The mandate applies to all persons conducting business in the UAE and covers business-to-business (B2B) and business-to-government (B2G) transactions. Business-to-Consumer (B2C) transactions are excluded from the Electronic Invoicing System requirements. Businesses engaged exclusively in B2C transactions will not be subject to the system until a future date to be determined by ministerial decision.
Both issuers and recipients will be required to comply with their obligations via their appointed Accredited Service Provider.
Taxpayers under scope will be required to:
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Appoint an Accredited Service Provider
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Issue and transmit electronic invoices for every business transaction, including electronic credit notes whenever invoices are canceled or modified
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Report issued and received electronic invoices and electronic credit notes to the Authority within the timeline prescribed by the Minister
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Process all received electronic invoices and credit notes through the Electronic Invoicing System
Implementation Timeline
The obligations will be rolled out in phases to give businesses time to prepare. With a pilot program starting in July 2026, implementation will follow a tiered approach:
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Pilot program launch: a pilot program with a selected group of taxpayers will commence on 1 July 2026, providing initial testing and validation of the system.
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Taxpayers with annual revenue equal or above AED 50,000,000 (approximately €12.5 million) must:
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Appoint an Accredited Service Provider by 31 July 2026
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Implement the Electronic Invoicing System by 1 January 2027
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Taxpayers with annual revenue below AED 50,000,000 must:
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Appoint an Accredited Service Provider by 31 March 2027
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Implement the Electronic Invoicing System by 1 July 2027
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Voluntary adoption permitted
While the mandate establishes mandatory timelines, businesses may voluntarily issue, send, share, exchange, and report electronic invoices and electronic credit notes before their required implementation dates.
With the implementation timelines now established, businesses operating in the UAE are able to begin preparations to ensure readiness before their respective deadlines arrive.
For future updates on UAE and similar developments in other countries, follow our Regulatory Analysis page.
