UAE e-invoicing deadline approaches for large businesses

Large businesses in the United Arab Emirates with annual revenues of AED 50 million or more must appoint an accredited e-invoicing service provider (ASP) by 30 October 2026. Following this appointment, these entities are required to go live with the system by 1 January 2027.

Accredited Service Providers are Ministry of Finance-approved intermediaries that validate, process, and transmit electronic invoices to ensure compliance with technical standards. As of October 2026, 65 ASPs have been approved. Businesses can choose between manual integration, such as Excel or CSV uploads, or full ERP integration for higher transaction volumes.

Failure to comply may result in penalties from the Federal Tax Authority, which can charge AED 5,000 for each month a company falls behind. Smaller businesses with revenues below AED 50 million have until 31 March 2027 to appoint a provider, with a go-live date of 1 July 2027. Government entities must appoint a provider by 30 October 2026 and go live by 1 October 2027.