UAE E-Invoicing:Key Facts & Figures
The citable reference for the UAE e-invoicing mandate. Every figure below is dated, attributed to its official source, and free to reuse with attribution. Regulatory data last verified 14 June 2026.
Deadlines
Based on MoF Ministerial Decision No. 243 of 2025 and MoF Ministerial Decision No. 244 of 2025, last verified 14 June 2026. Always verify the current rules with the Ministry of Finance / Federal Tax Authority.
30 October 2026
Businesses with annual revenue of AED 50 million or more (Phase 1) must appoint an Accredited Service Provider by 30 October 2026.
Source: MoF Ministerial Decision No. 244 of 2025
1 January 2027
Phase 1 businesses must be live on the UAE Electronic Invoicing System by 1 January 2027.
Source: MoF Ministerial Decision No. 243 of 2025
31 March 2027to be confirmed
Businesses below the AED 50 million threshold (Phase 2) are expected to appoint an Accredited Service Provider by 31 March 2027.
Source: MoF Ministerial Decision No. 243 of 2025
1 July 2027
Phase 2 businesses must be live on the UAE Electronic Invoicing System by 1 July 2027.
Source: MoF Ministerial Decision No. 243 of 2025
1 October 2027
UAE government entities must be live on the Electronic Invoicing System by 1 October 2027.
Source: MoF Ministerial Decision No. 243 of 2025
Penalties
Statutory amounts under UAE Cabinet Decision No. 106 of 2025, applying from each phase's go-live date. Estimate your own exposure with the penalty calculator.
AED 5,000/month
Failing to implement the Electronic Invoicing System or appoint an Accredited Service Provider carries a penalty of AED 5,000 per month.
Source: UAE Cabinet Decision No. 106 of 2025
AED 100/document
Each invoice or credit note not transmitted on time carries a penalty of AED 100, capped at AED 5,000 per month for each document type.
Source: UAE Cabinet Decision No. 106 of 2025
AED 1,000/day
Failing to notify the Federal Tax Authority of an e-invoicing system malfunction carries a penalty of AED 1,000 per day.
Source: UAE Cabinet Decision No. 106 of 2025
Providers & the standard
Provider counts reflect our latest reconciliation against the official Ministry of Finance list; 10 of the 41 listed providers have verified their profiles directly with UAE-ASP. Browse the full directory.
41 providers
41 Accredited Service Providers currently appear on the UAE Ministry of Finance pre-approved e-invoicing list.
Source: UAE Ministry of Finance pre-approved list (mof.gov.ae)
AED 50 million
AED 50 million in annual revenue is the threshold that separates Phase 1 (earlier deadlines) from Phase 2.
Source: MoF Ministerial Decision No. 243 of 2025
88 business terms
The PINT AE invoice data model (v1.0.2) defines 88+ business terms across 4 UAE document types, exchanged over the Peppol 5-corner network.
Source: Peppol International (PINT) model for Billing, UAE specialisation (PINT AE)
Cite this page
All figures on this page are free to reuse with attribution (CC BY 4.0).
UAE-ASP, "UAE E-Invoicing: Key Facts & Figures," https://uae-asp.ae/facts/, retrieved 2026-07-04. Regulatory data last verified 2026-06-14.
@misc{uaeasp-facts,
author = {{UAE-ASP}},
title = {UAE E-Invoicing: Key Facts \& Figures},
year = {2026},
url = {https://uae-asp.ae/facts/},
note = {Retrieved 2026-07-04; regulatory data last verified 2026-06-14}
}Machine-readable data
Every figure on this page is also published as JSON, regenerated from the same source data on every deploy.
- /data/regulatory.json deadlines, threshold, penalties
- /data/registry.json the provider registry
- Open-data documentation →
UAE-ASP is an independent directory and is not affiliated with the UAE Ministry of Finance or the Federal Tax Authority. Always verify current rules against official MoF/FTA publications. See the dated changelog for what changed and when.