The timeline your clients are working to
Under Ministerial Decisions 243 and 244 of 2025, as amended by Ministerial Resolution No. 66 of 2026, businesses with revenue of AED 50 million or more must appoint an accredited service provider by 30 October 2026 and go live on 1 January 2027. Businesses below AED 50 million appoint by 31 March 2027 and go live on 1 July 2027. Government entities go live on 1 October 2027. A pilot and voluntary adoption began from 1 July 2026.
B2C transactions are excluded until further notice, and some international transport and exempt or zero-rated financial services are also excluded. Ministerial Decision No. 197 of 2026, effective 1 October 2026, also excludes transactions between members of the same Tax Group for 24 months from 1 January 2027. Businesses must choose their provider from the Ministry of Finance list.