E-invoicing for businesses under AED 50 million: the SME plan

Ministerial Decision No. 244 of 2025 puts any person subject to the system with revenue below AED 50,000,000 on the 31 March 2027 appointment date and the 1 July 2027 implementation date. Revenue is gross income for the most recent accounting period, taken from your financial statements. If your revenue grows past AED 50 million before then, check with your tax agent which wave applies.

Selling only to consumers? The decision excludes business-to-consumer transactions, and a person dealing exclusively in them, until the Minister decides otherwise.

Spread the work over the months you have:

• List who you invoice: count business customers, government customers and consumers.
• Clean customer records: legal name, TRN, address and emirate for every active business customer.
• Shortlist two or three ASPs from the Ministry list and ask how they connect to your accounting system.
• Appoint one ASP well before 31 March 2027 and start onboarding on EmaraTax.
• Send test invoices to a few friendly customers and fix rejected fields.
• Agree internal rules for credit notes and corrections before 1 July 2027.

The Ministry's guidance on selecting an ASP suggests checking the pricing model, whether subscription or per invoice, and asking about hidden fees. A business sending 150 invoices a month needs a very different plan from one sending 15,000, so share real volumes when you ask for quotes.

Getting the data right in your accounting system is the cheapest part of the job. In HelloBooks the AI agent can list every customer with a missing TRN, flag invoices where VAT treatment looks inconsistent, and keep line-level VAT on each sale. HelloBooks does not send e-invoices; your appointed ASP does. Ask us at hello@hellobooks.ai if you need customer fields or invoice layouts customised to match your provider.