{"meta":{"title":"UAE e-invoicing regulatory facts","description":"Machine-readable UAE e-invoicing mandate facts — phased deadlines, the revenue threshold, and statutory penalties — each with its official source and verification status.","canonical":"https://uae-asp.ae/data/regulatory.json","documentation":"https://uae-asp.ae/data/","lastVerified":"2026-06-14","license":"CC BY 4.0 — attribute 'UAE-ASP (uae-asp.ae)'","notes":["UAE-ASP is an independent directory; it is not affiliated with the UAE Ministry of Finance or the Federal Tax Authority.","Facts with status 'unverified' have not yet been confirmed against an official MoF/FTA publication — verify before relying on them.","Always check current rules with the Ministry of Finance / Federal Tax Authority."]},"revenueThreshold":{"display":"AED 50 million","description":"Businesses with annual revenue of AED 50 million or more fall in Phase 1; below it, Phase 2."},"phases":[{"label":"Phase 1","scope":"Businesses with annual revenue of AED 50 million or more","appointAspBy":{"date":"2026-10-30","display":"30 October 2026","source":"MoF Ministerial Decision No. 244 of 2025","status":"confirmed"},"goLive":{"date":"2027-01-01","display":"1 January 2027","source":"MoF Ministerial Decision No. 243 of 2025","status":"confirmed"}},{"label":"Phase 2","scope":"Businesses with annual revenue below AED 50 million","appointAspBy":{"date":"2027-03-31","display":"31 March 2027","source":"MoF Ministerial Decision No. 243 of 2025","status":"unverified"},"goLive":{"date":"2027-07-01","display":"1 July 2027","source":"MoF Ministerial Decision No. 243 of 2025","status":"confirmed"}},{"label":"Government entities","scope":"UAE government entities","appointAspBy":{"date":"2027-03-31","display":"31 March 2027","source":"MoF Ministerial Decision No. 243 of 2025","status":"confirmed"},"goLive":{"date":"2027-10-01","display":"1 October 2027","source":"MoF Ministerial Decision No. 243 of 2025","status":"confirmed"}}],"penalties":{"source":"UAE Cabinet Decision No. 106 of 2025","currency":"AED","items":[{"amount":5000,"per":"month","description":"Failure to implement the Electronic Invoicing System / appoint an Accredited Service Provider."},{"amount":100,"per":"document","description":"Per invoice or credit note not transmitted on time (capped at AED 5,000 per month for each document type)."},{"amount":1000,"per":"day","description":"Failure to notify the FTA of a system malfunction."}]}}