UAE eInvoicing timeline: deadlines, phases and latest updates

The next UAE eInvoicing deadline is 30 October 2026. By that date, every business with gross income of AED 50 million or more in its most recent accounting period must appoint an Accredited Service Provider (ASP). From 1 January 2027, its invoices to other businesses and to government must be eInvoices. Every other business has until 31 March 2027 to appoint an ASP and starts on 1 July 2027.

October 2026 also brought two new decisions. One changed how service providers are accredited. The other changed some of the rules businesses follow. Neither moved a deadline. This page keeps the full timeline in one place, records each change with its date and source, and explains what to do before each date.

Short answer: Businesses with gross income of AED 50 million or more appoint an ASP by 30 October 2026 and start on 1 January 2027. All other businesses appoint one by 31 March 2027 and start on 1 July 2027. Government entities start on 1 October 2027.

What are the UAE eInvoicing deadlines?

An ASP is a company accredited by the UAE Ministry of Finance (MoF) to exchange eInvoices for a business. It also reports the tax data to the Federal Tax Authority (FTA). Each phase has two dates: the date to appoint an ASP, and the date eInvoicing becomes mandatory.

The dates come from Ministerial Decision No. 244 of 2025, as amended by Ministerial Decision No. 66 of 2026. The MoF announced the original timeline on 29 September 2025. On 10 May 2026 it moved the Phase 1 ASP deadline from 31 July 2026 to 30 October 2026 and kept every go-live date the same.

Why does the ASP deadline come before go-live?

Appointing an ASP is the start of the work, not the end. Between the two dates, you finish onboarding, get your Peppol address, connect your accounting system and test real invoices. Phase 1 businesses have about nine weeks for this. Phase 2 businesses have three months.

Which phase does your business fall into?

Your phase depends on one figure. The UAE Electronic Invoicing Guidelines (version 1.1, section 3) define revenue as the gross income earned in your most recent accounting period. It comes from your financial statements, or from other documents the FTA accepts if you have no statements.

● It is gross income, not VAT turnover. The taxable supplies figure on your VAT return is a different number. If you are close to AED 50 million, check the figure with your accountant.

● VAT registration doesn't decide it. eInvoicing applies whether or not you are registered for VAT. Our guide to eInvoicing for businesses that aren't VAT-registered explains what those businesses issue.

● Suppliers to government follow their own phase. A contractor billing a ministry starts on its own date, based on its own gross income. The 1 October 2027 date is for government entities themselves.

If your gross income is close to AED 50 million, plan to the earlier dates. Our guide to eInvoicing for SMEs and large enterprises covers the differences between the phases.

What changed in 2026, and what stayed the same?

May 2026: the Phase 1 ASP deadline moved

Ministerial Decision No. 66 of 2026 moved the Phase 1 ASP deadline to 30 October 2026. The MoF's programme update of 30 June 2026 calls this "a targeted and final adjustment". Plan on 30 October 2026.

October 2026: new rules for accrediting service providers

Ministerial Decision No. 168 of 2026 sets new eligibility criteria and a new accreditation procedure for service providers. It applies from 1 October 2026 and replaces Ministerial Decision No. 64 of 2025 and its amendments. The MoF announced it on 9 October 2026.

For a business choosing a provider, three points matter:

● There is no pre-approval stage any more. A provider must hold accreditation before it offers eInvoicing services.

● Pre-approved providers have a short window. Providers pre-approved under the old decision must meet the new requirements within 30 days of 1 October 2026, or their pre-approval ends (Article 19).

● Accreditation lasts two years and must then be renewed (Article 13).

The MoF register of service providers lists accredited providers with their accreditation numbers. It lists providers still in final assessment in a separate table. Check which table your provider is in before you sign.

October 2026: changes to the rules businesses follow

Ministerial Decision No. 197 of 2026 amends Ministerial Decision No. 243 of 2025, the main eInvoicing decision. The MoF announced it on 19 October 2026, and it applies from 1 October 2026. It makes three changes:

● Transactions inside a VAT group are excluded for 24 months from 1 January 2027. Invoices to anyone outside the group follow your normal phase.

● eInvoices no longer have to be stored in the UAE. You keep them for the period the Tax Procedures Law sets and produce them to the FTA on request.

● The system failure notice is gone. The rule to tell the FTA about a system failure within two business days has been removed.

What has not changed?

Every date in the table above is the same as it was after May 2026. That includes the 30 October 2026 ASP deadline, the 1 January 2027 go-live for Phase 1, and every date for Phase 2 and government entities.

Why do some official documents still show 31 July 2026?

The original text of Ministerial Decision No. 244 of 2025 and the timeline table in section 8.3 of the Guidelines still print 31 July 2026. Ministerial Decision No. 66 of 2026 amends the decision, so 30 October 2026 is the date that applies. A slide, an adviser's note or a vendor page that still shows 31 July is out of date.

What should you do before your deadline?

If your gross income is AED 50 million or more

☐ Before 30 October 2026: choose an accredited provider and select it in EmaraTax, the FTA's online portal. If you haven't done this yet, it is the first task.

☐ 30 October 2026 to 1 January 2027: finish onboarding, connect your accounting or enterprise resource planning (ERP) system, test real invoices end to end, and train the people who will fix failed invoices.

If your gross income is below AED 50 million

☐ Before 31 March 2027: clean up customer and supplier records, confirm your Tax Identification Number (TIN), and choose a provider. Your TIN is the first 10 digits of your Tax Registration Number (TRN).

☐ 31 March 2027 to 1 July 2027: onboard, connect, test and train.

You don't have to wait for your date. Voluntary eInvoicing has been open since 1 July 2026, and eInvoices you issue voluntarily are not subject to the eInvoicing penalties (Ministerial Decision No. 243 of 2025, Article 4, as amended). Our readiness and implementation guide has the full checklist, and our guide on how to choose an accredited eInvoicing service provider helps you compare providers.

You've appointed an ASP. What's left before go-live?

Appendices 1 and 2 of the Guidelines set out what still needs to happen:

1. Finish onboarding. You start in EmaraTax by selecting your ASP. EmaraTax then sends you to the ASP to complete it.

2. Get your Peppol Participant Identifier. This is your address on Peppol, the network that carries eInvoices: the code 0235 followed by your 10-digit TIN. Your ASP creates it.

3. Agree how you will work together. Settle how invoice data reaches the ASP, how you receive success and failure messages, and how your data is hosted.

4. Connect your systems and test. Send test invoices through the full route, including the tax data report to the FTA.

5. Decide who fixes failed invoices. Someone needs to own each failure message and resend the corrected invoice on time. Our guide to roles and supplier onboarding covers how to split this work.

6. Keep your ASP up to date. If your registered details change, for example when you join or leave a VAT group, tell your ASP. You have five business days from the FTA confirming the change (Ministerial Decision No. 243 of 2025, Article 5).

Our guide to EmaraTax onboarding, TIN, TRN and participant IDs walks through the first two steps.

How do you meet these deadlines with Zoho Books?

Zoho Software Trading LLC is an Accredited Service Provider on the MoF register (accreditation number 121988). If you use Zoho Books, the steps above map to the setup described in the Zoho Books eInvoicing help guide:

On the Zoho Books pricing side, the first 100 eInvoicing transactions are free on the Professional and higher paid plans of Zoho Books UAE. After that, transaction packs start at AED 41 for 100 transactions.

See how eInvoicing works in Zoho Books

What happens if you miss a deadline?

Missing a date can lead to administrative fines. Under the first penalties decision, Cabinet Decision No. 106 of 2025, two violations were tied to the dates on this page. One is not implementing the system or not appointing an ASP on time. The other is not issuing or sending an eInvoice on time once live.

The MoF's October 2026 programme document now lists Cabinet Decision No. 173 of 2026 as the decision on eInvoicing penalties and marks No. 106 of 2025 as repealed. Our guide to UAE eInvoicing penalties explains each violation.

Which dates still matter after go-live?

● VAT group transactions. The 24-month exclusion runs from 1 January 2027. Our guide to VAT groups and intercompany eInvoicing explains how each member is treated.

● Airline cargo. International transport of goods by an airline, where an airway bill is issued, is excluded for 24 months from the mandatory dates (Guidelines, section 7.2).

● New exclusions. The Minister can exclude further types of transaction by decision (Ministerial Decision No. 243 of 2025, Article 4). Any new exclusion will appear in the log below.

UAE eInvoicing updates log

The most recent change is at the top, and each entry links to the official source. The MoF says its eInvoicing portal is the only official source of information on the programme, and the FTA's eInvoicing page covers EmaraTax. We update this log each time an official decision or guideline changes a date or a rule.

About Zoho Books

Zoho Books is online accounting software for businesses in the UAE. You can create eInvoices in the PINT AE format and send them over the Peppol network. You can also receive supplier eInvoices as bills, send credit notes through the same network, and file VAT returns with EmaraTax from inside Zoho Books. Zoho Software Trading LLC is an Accredited Service Provider for UAE eInvoicing, listed on the MoF register (accreditation number 121988).

Get UAE eInvoicing ready with Zoho Books

Frequently asked questions

Is UAE eInvoicing mandatory for small businesses?

Yes. Businesses with gross income below AED 50 million must appoint an ASP by 31 March 2027 and issue eInvoices from 1 July 2027.

Do free zone businesses have the same deadlines?

Yes. Free zone businesses are in scope on the same terms as mainland businesses, and their phase depends on gross income in the same way. Our guide to eInvoicing for free zone and designated zone businesses covers the extra details their invoices can need.

Do sales to consumers need eInvoices?

No. Supplies to individuals who are not acting in business are outside UAE eInvoicing (Guidelines, section 6.2). Our guide on UAE eInvoicing scope and exemptions covers what is in and out.

What if our gross income crosses AED 50 million after the first deadline?

Your phase follows the gross income in your most recent financial statements. If a new set of statements takes you over AED 50 million, ask your tax adviser which dates now apply, and work to the earlier ones until they confirm.

Is the provider we chose still accredited under the new rules?

Check the MoF register. Accredited providers appear in the first table with an accreditation number. Providers in the final assessment table are not yet accredited.

Can we start eInvoicing in Zoho Books before our deadline?

Yes. Voluntary eInvoicing has been open since 1 July 2026. Once you complete the three-step setup in Zoho Books and select Zoho Software Trading LLC in EmaraTax, you can send eInvoices before your mandatory date.

Related guides

● UAE eInvoicing: all you need to know

● UAE eInvoicing scope, exemptions and the AED 50 million threshold

● UAE eInvoicing penalties

● UAE eInvoicing readiness and implementation guide

● How to choose an accredited eInvoicing service provider in the UAE

● UAE eInvoicing FAQs