E-invoicing deadline checker: your UAE dates.

Estimates only, based on the rules in force on 29 September 2026. They are not tax advice and do not replace the figures in EmaraTax.

How it works

• The phases are set by Ministerial Decision No. 244 of 2025, as amended by Ministerial Decision No. 66 of 2026, Article 5.
• Revenue of AED 50 million or more: appoint an accredited service provider by 30 October 2026 and go live by 1 January 2027. The Ministry of Finance has said there will be no further extension.
• Revenue below AED 50 million: appoint a provider by 31 March 2027 and go live by 1 July 2027. Government entities: 31 March 2027 and 1 October 2027.
• Revenue means gross income in the latest financial statements. The Ministry of Finance timeline says a newly established company uses projected revenue for the current financial year.
• The system covers transactions with businesses and government bodies, including businesses that are not VAT registered. Sales to consumers are outside it for now.
• Cabinet Decision No. 106 of 2025 sets a penalty of AED 5,000 for each month or part month of delay in implementing the system, including not appointing a provider on time.

Worked example

A Dubai trading company had revenue of AED 8,000,000 in its latest financial statements and sells to other businesses.

Phase	Below AED 50 million
Appoint a service provider by	31 March 2027
E-invoicing mandatory from	1 July 2027
If it goes live 2 months late	AED 10,000 penalty

Two months or part months of delay at AED 5,000 each. Starting early with a clean customer list avoids the risk.

Frequently asked questions

Is a PDF invoice an e-invoice?

No. An e-invoice is structured data exchanged through an accredited service provider. PDFs, images, scans and emailed invoices do not count.

Can we start before our deadline?

Yes. Voluntary adoption opened on 1 July 2026, and penalties do not apply to voluntary users.

What if our revenue crosses AED 50 million later?

No decision sets a separate rule for that yet. Check with your adviser and your service provider, and plan for the earlier phase if you are close to the threshold.

Related terms and guides

E-invoicing Accredited Service Provider · Tax invoice · Tax credit note · Accounts receivable. Full guide: UAE e-invoicing: what SMEs should do now. More free tools: UAE tax tools.

Prefer to have it done for you? See our bookkeeping services in Dubai.