UAE Announces Official E-Invoicing Mandate with a Phased Rollout from 2026
The UAE’s Ministry of Finance has officially confirmed its nationwide electronic invoicing mandate by publishing Ministerial Decisions 243 & 244 of 2025, outlining the scope, requirements, and a clear timeline for implementation.
The new system applies to nearly all B2B and B2G transactions, while B2C transactions remain exempt for now.
The Peppol Framework and Service Providers
The United Arab Emirates will build its e-invoicing system on the internationally recognized OpenPeppol standard. This ensures seamless interoperability with global trade partners and enhances data security.
A key requirement of the mandate is that all in-scope businesses—both issuers and recipients of invoices—must appoint a government-approved Accredited Service Provider to manage the exchange of electronic documents. The Ministry of Finance will publish an official list of these providers in due course. A document titled List and Contact Details of the Ministry of Finance Pre-Approved e-Invoicing Service Providers has also been published, which includes Comarch among the pre-accredited providers.
Mark Your Calendars: Key Dates and Deadlines
- Pilot Program & Voluntary Adoption: A pilot program with select taxpayers will begin on July 1, 2026. From this date, any business can voluntarily opt into the system.
- Phase 1: Large Businesses
- Who: Companies with annual revenue of AED 50 million or more.
- Appoint ASP by: July 31, 2026
- Go-Live Date: January 1, 2027
- Phase 2: Small & Medium Enterprises
- Who: Companies with annual revenue below AED 50 million.
- Appoint ASP by: March 31, 2027
- Go-Live Date: July 1, 2027
- Phase 3: Government Entities
- Appoint ASP by: March 31, 2027
- Go-Live Date: October 1, 2027
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There’s more to know about e-invoicing in the United Arab Emirates - explore the new and upcoming regulations.
