September 24, 2026
Electronic invoicing (E-Invoicing) is the exchange of invoices between suppliers and buyers in a structured electronic format that enables automatic processing.
Businesses engaged in Business-to-Business (B2B) and Business-to-Government (B2G) transactions.
It is important to note that any Person is considered to be engaged in Business Transactions in the UAE where he receives Goods and Services from other Businesses, even if all his supplies are Business-to-Consumer.
Revenue equal to or exceeding
AED 50 million.
Appointing an ASP
by 30 October 2026
Implementing the Electronic Invoicing System
(based on revenue)
by 1 January 2027
Revenue less than
AED 50 million.
Appointing an ASP
by 31 March 2027
Implementing the Electronic Invoicing System
(based on revenue)
by 1 July 2027