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UAE e-invoicing, in plain words

Who it covers, the dates and what to do; the Ministry of Finance has the final word.

What it is

Three things change

Structured data, not only a PDF

Each invoice and credit note is issued as structured data in the format the Ministry's technical guidance sets (PINT AE).

Through accredited providers

Seller and buyer each appoint an ASP; e-invoices travel ASP to ASP.

Reported to the FTA

Your ASP reports the invoice data to the FTA, within the Minister's timeline.

Dates

When each business must be ready

Phased by business size: appoint an ASP first, then go live.

Large businesses

Revenue of AED 50 million or more

Appoint an ASP by
30 October 2026 (passed)
Go live by
1 January 2027
Most small and medium businesses

Revenue under AED 50 million

Appoint an ASP by
31 March 2027
Go live by
1 July 2027
Ministries, authorities and other government bodies

Government entities

Appoint an ASP by
31 March 2027
Go live by
1 October 2027

Source: Ministerial Decision No. 244 of 2025, Article 5(1), as amended by Ministerial Decision No. 66 of 2026. The Ministry of Finance can update the phases, so confirm your date on its website.

What to do

Four steps for your business

1

Find your date

Use the dates above, then confirm with the Ministry of Finance.

2

Appoint an accredited service provider

From the Ministry's published list. We can help you choose.

3

Check your data

Customer TRNs, tax codes, credit-note references and addresses must be complete.

4

Connect your system

So posted invoices reach your provider as correct PINT AE e-invoices.

Questions

Common questions

Does e-invoicing apply if we are not registered for VAT?
The Ministry's decision applies to any person conducting business in the UAE, with few exclusions, so VAT registration alone does not decide it. Check with the Ministry of Finance or your tax adviser.
Does the buyer need an ASP too?
Yes. The decision asks both the issuer and the recipient to appoint an accredited service provider.
Is a PDF still enough?
No. The e-invoice is structured PINT AE data exchanged through accredited service providers; a PDF can still go to your customer alongside it.
What is excluded?
B2C transactions, until the Minister decides otherwise (Ministerial Decision 244 of 2025, Article 5(2)). Others include sovereign government activities, some airline passenger and cargo services, and VAT-exempt or zero-rated financial services (Ministerial Decision 243 of 2025, Article 4).

Scope and obligations: Ministerial Decision No. 243 of 2025, Articles 3 to 6. Programme page: Ministry of Finance. This guide is general information, not tax advice.

Steps 3 and 4, done for you.

The readiness check reviews your data; Vattora connects your system.

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