UAE: Phased implementation of e-invoicing beginning January 1, 2027
Implementation will take place in phases based on annual revenue.
The UAE Ministry of Finance announced the phased implementation of mandatory e-invoicing, with the first phase beginning January 1, 2027.
The UAE e-invoicing framework will require businesses to exchange invoices electronically using a structured XML format, enabling the automated processing of invoice data between suppliers and customers.
The requirement applies to businesses and government entities operating in the UAE, irrespective of their VAT registration status, unless specifically excluded under the legislation.
Implementation timeline
Phase | Criteria (Annual revenue) | Last date to appoint Accredited Service Provider (ASP) | Mandatory go-live |
Phase 1 | Revenue ≥ AED 50,000,000 | October 30, 2026 | January 1, 2027 |
Phase 2 | Revenue < AED 50,000,000 | March 31, 2027 | July 1, 2027 |
Phase 3 | Government entities | March 31, 2027 | October 1, 2027 |
Read a July 2026 report prepared by the KPMG member firm in the UAE