E-Invoicing
UAE E-Invoicing Timeline 2026–2027
Track the UAE e-invoicing rollout — from the pilot programme to mandatory implementation across all business cohorts and government entities.
About this timeline
- Last reviewed: 8 August 2026
- Sources: UAE Ministry of Finance (MoF), Federal Tax Authority (FTA), EmaraTax
- Official programme source: MoF eInvoicing portal; Ministerial Resolution 66 of 2026
Regulatory guidance — verify official sources
This guide is practitioner guidance for finance readiness. It is not legal or tax advice. Final obligations should be verified against official UAE government and Federal Tax Authority publications.
Businesses can access EmaraTax and select an accredited ASP
Businesses were able to access EmaraTax, select an accredited service provider (ASP), and begin their e-invoicing journey from April 2026.
Source: MoF — UAE marks milestone with introduction of eInvoicing 4-Corner model
Pilot programme begins for a selected group of taxpayers
The pilot programme commenced on 1 July 2026 for a selected group of taxpayers, marking the start of the 4-Corner exchange model for supplier-to-buyer transactions.
Source: MoF — Two Ministerial Decisions on scope and timelines
ASP appointment deadline for first cohort (extended)
The MoF extended the first-cohort ASP appointment deadline to 30 October 2026. Businesses with annual revenue exceeding AED 50 million must appoint an ASP by this date.
Source: MoF — Targeted amendments to eInvoicing system decisions
Mandatory implementation for first cohort
Mandatory e-invoicing implementation takes effect on 1 January 2027 for businesses with annual revenue exceeding AED 50 million.
Source: MoF — Targeted amendments to eInvoicing system decisions
ASP appointment deadline for second cohort and government entities
Businesses with annual revenue not exceeding AED 50 million must appoint an ASP by 31 March 2027. Government entities must also appoint an ASP by this date.
Source: MoF — Two Ministerial Decisions on scope and timelines
Mandatory implementation for second cohort
Mandatory e-invoicing implementation takes effect on 1 July 2027 for businesses with annual revenue not exceeding AED 50 million.
Source: MoF — Two Ministerial Decisions on scope and timelines
Mandatory implementation for government entities
Mandatory e-invoicing implementation takes effect on 1 October 2027 for government entities.
Source: MoF — Two Ministerial Decisions on scope and timelines
Revenue threshold note
The May 2026 MoF amendment announcement describes the first cohort as businesses with annual revenue exceeding AED 50 million. The original 2025 announcement used the wording equal to or exceeding AED 50 million. This page uses the wording from the current MoF amendment announcement and Ministerial Resolution 66 of 2026. Verify the exact threshold against the resolution before relying on it for compliance planning.