E-invoicing in the UAE starts in phases. First you choose an Accredited Service Provider (ASP). Then you start sending e-invoices.
- Revenue AED 50 million or more: choose an ASP by 30 October 2026. Start by 1 January 2027.
- Revenue less than AED 50 million: choose an ASP by 31 March 2027. Start by 1 July 2027.
- Government bodies: choose an ASP by 31 March 2027. Start by 1 October 2027.
If you do not start on time, for example if you do not choose an ASP, the penalty is AED 5,000 for each month or part of a month.
Sources Ministerial Decision No. 244 of 2025, Article 5, as amended by Ministerial Decision No. 66 of 2026. Cabinet Decision No. 106 of 2025, table of penalties.
General information only. It is not tax or legal advice. Always check the law texts.