UAE e-invoicing deadlines for every group

When must my business appoint an ASP and go live?

Ministerial Decision No. 244 of 2025 brings e-invoicing in by phases based on revenue, and Ministerial Decision No. 66 of 2026 moved one of its dates. Each group has two dates: the last day to appoint an accredited service provider (ASP), and the date by which you must implement the system, that is, issue, send and receive e-invoices through it. The table above lists both for every group.

The ASP date always comes first. Article 5(3) of the same decision also requires everyone in a phase to complete the onboarding process and meet the technical requirements set by the Ministry of Finance and the Federal Tax Authority. Both dates are deadlines, not start dates: nothing stops you from appointing a provider or going live earlier.

Sources: ^[1][2][4]

Was the ASP deadline extended?

Yes, once, and only for the largest group. MD 244/2025 first set 31 July 2026 as the last date for businesses with revenue of AED 50 million or more to appoint an ASP. Ministerial Decision No. 66 of 2026 replaced paragraph (a) of Article 5(1), and the date became 30 October 2026. The go-live date for this group stayed 1 January 2027.

MD 66/2026 changed nothing else: the dates for businesses under AED 50 million and for government entities are those of the original MD 244/2025. MD 66/2026 comes into force the day after its publication in the Official Gazette (Art. 3), and the Guidelines V2.0 (§8.3) already use the new date.

When we last checked the legislation list on the Ministry of Finance website (the date at the top of this page), no later decision had moved these dates again.

Sources: ^[1][2][4][7]

We missed 30 October 2026. What now?

If your revenue is AED 50 million or more and you have not appointed an ASP, the 30 October 2026 date has passed, and the go-live date of 1 January 2027 has not moved. Choose a provider from the Ministry of Finance's published list now (MD 243/2025, Art. 5(2)), then complete onboarding and testing with it before 1 January 2027.

Cabinet Decision No. 173 of 2026 names the failure to appoint an accredited service provider in row 1 of its penalties table: AED 5,000, then AED 5,000 for each month or part of a month the failure continues, capped at AED 50,000 in any 12 consecutive months. The Guidelines (§8.2) say penalties apply only from the date a person must implement e-invoicing on a mandatory basis. Neither text says whether a business that missed 30 October is exposed from 31 October 2026 or only from 1 January 2027, so ask your ASP or tax adviser. The details are on the penalties page.

What to do this week:

• Choose an ASP from the Ministry of Finance list and agree terms with it.
• Check the data your e-invoices will need, such as customer TRNs, tax codes and addresses.
• Decide how each posted invoice will reach your ASP: a feature of your accounting system, a connector, or the ASP's own portal.
• Test with your ASP before 1 January 2027.

Sources: ^{[2][3][5][4][6]}

Which group is my business in?

Revenue decides your group, not VAT registration or the number of invoices you issue. MD 244/2025 (Art. 1) defines Revenue as the gross income a person earned during its most recent Accounting Period, based on financial statements prepared under UAE law or, where there are none, on other documents the Federal Tax Authority accepts. The Accounting Period is the period for which you must prepare financial statements.

With revenue of AED 50 million or more you are in the first group; below that, the second. Government entities have their own dates whatever their income. MD 243/2025 (Art. 1) defines them as ministries, government departments and agencies, authorities, and public institutions and bodies in the UAE, federal or local, and any other entities treated as government entities under Cabinet decisions for VAT purposes.

If your revenue is close to AED 50 million, or your latest financial statements are not final yet, confirm your group with your tax adviser before you plan around the later date.

Sources: ^[1][3]

We are a new business. When do we start?

The Guidelines V2.0 (§8.4) say that newly established businesses within scope must appoint an ASP and complete onboarding before issuing their first invoice, "irrespective of their date of establishment", and that every invoice they issue must be an e-invoice that meets the requirements.

MD 244/2025 (Art. 5(1)(d)) adds that once the three phases are complete, every person or government entity within scope must appoint an ASP and implement e-invoicing.

The Guidelines do not explain how §8.4 applies to a company set up before its group's date, for example a small company formed in November 2026. Check with your ASP or tax adviser before you rely on the later date.

Sources: ^[4][1]

We sell to government. Which date applies to us?

Your own. Each business follows its own group: a supplier with revenue under AED 50 million follows 31 March 2027 and 1 July 2027, even when its customer is a ministry. The dates of 31 March 2027 and 1 October 2027 in Article 5(1)(c) are for government entities themselves.

Between these dates some of your customers and suppliers will be live and others will not. The Guidelines (§8.3) ask businesses to work with their ASP so that enough data on buyers and suppliers is available during this transition.

Sources: ^[1][4]

Can we start before our date?

Yes. Since 1 July 2026 any business may implement e-invoicing voluntarily, whatever its revenue, and must then meet all the technical requirements (MD 244/2025, Art. 4; Guidelines §8.2). Cabinet Decision No. 173 of 2026 does not apply to voluntary use (Art. 2(2)), and the Guidelines add that penalties apply only from your mandatory date.

A pilot programme also started on 1 July 2026. The Ministry notifies the businesses it invites, and a business joins only with its written agreement (MD 244/2025, Art. 3).

Starting early lets you test your data and your link to the ASP before the date that carries penalties.

Sources: ^[1][4][5]

When does B2C e-invoicing start?

There is no date yet. Under MD 244/2025, Art. 5(2), business-to-consumer transactions are not subject to the e-invoicing system, and a person that deals only with consumers is not subject to it, until the Minister decides otherwise. A consumer here is a natural person who is not carrying on a business (Art. 1).

A business that sells to consumers and also to other businesses or to government is not outside the system: it follows its group's dates for those other transactions.

Sources: ^[1]

Where Vattora fits, and when you do not need it

Vattora is connector software, not an ASP: it cannot stand in for your provider or change your date. If you have not appointed one yet, the choice is yours, from the Ministry's list. Vattora's part is the step between your accounting system and that provider: it reads each posted invoice, checks it against PINT AE and hands it over. Vattora connects to the ASP you choose through that provider's API; each link is built and tested in the provider's test environment before your first real invoice. You do not need Vattora if your accounting system or your ASP already turns your invoices into e-invoices, or if you issue few invoices and use your ASP's own portal.