The phased timeline
The UAE is phasing e-invoicing in by size. Larger businesses go first, smaller ones six months later, and government entities after that. A voluntary pilot opened on 1 July 2026 for businesses that want to start early.
- Revenue AED 50 million or more: appoint a provider by 30 October 2026 (moved from 31 July 2026 by Ministerial Resolution No. 66 of 2026); go live 1 January 2027
- Revenue below AED 50 million: appoint a provider by 31 March 2027; go live 1 July 2027
- Government entities: go live 1 October 2027
- B2C transactions: excluded until further notice