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UAE: Phased implementation of e-invoicing beginning January 1, 2027

Implementation will take place in phases based on annual revenue.

July 22, 2026

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

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