Research · Tracker
UAE e-invoicing: what changes, for whom, and when
Every business in the UAE moves to structured e-invoices through an accredited provider. Businesses with revenue under AED 50,000,000 appoint a provider by 31 March 2027 and go live on 1 July 2027.
Checked 6 November 2026. Not yet reviewed by a UAE tax practitioner. This is not tax or legal advice.
What this does not show.
Read these limits before the findings.
It is not tax or legal advice: for your own business, ask your tax adviser.
It does not say how ready UAE businesses are: we have no survey.
It does not rate or compare providers.
Rules were amended several times in 2026; check the date at the top and the instruments below.
Key findings.
E-invoicing is mandatory for any person conducting business in the UAE, regardless of VAT registration status (UAE Electronic Invoicing Guidelines, Version 2.0).
It covers B2B, B2G, G2B and G2G transactions. B2C is out of scope until a further Ministerial decision (Ministerial Decision No. 244 of 2025, Art. 5(2)).
A PDF, a Word file, an image, a scan or an email is not an e-invoice: an e-invoice is a structured invoice exchanged through an accredited provider and reported to the Federal Tax Authority.
Businesses cannot connect to the Federal Tax Authority directly: invoices travel between the supplier's and the buyer's providers in the Peppol PINT-AE format.
The Ministry of Finance listed 86 Accredited Service Providers on 6 November 2026, up from 84 on 2 November 2026.
The timeline.
| Who | Appoint a provider by | Go live by |
|---|---|---|
| Pilot participants, by written agreement | No date set | From 1 July 2026 |
| Anyone, voluntarily | No date set | From 1 July 2026 |
| Revenue of AED 50,000,000 or more | 30 October 2026 | 1 January 2027 |
| Revenue under AED 50,000,000 | 31 March 2027 | 1 July 2027 |
| Government entities | 31 March 2027 | 1 October 2027 |
Ministerial Decision No. 244 of 2025, Articles 3 to 5, with Article 5(1)(a) replaced by Ministerial Resolution No. 66 of 2026. Revenue means gross income in the most recent accounting period. The Guidelines V2.0 give 31 October 2026 for the first provider date, while the resolution says 30 October 2026; both dates have passed, and this page follows the resolution.
Rules to know.
Credit notes
A credit note is mandatory for a cancellation, a price reduction, a refund, or an administrative or numerical error (Ministerial Decision No. 243 of 2025, Art. 6(2)).
When to issue
Within the VAT timeline for registrants; otherwise within 14 business days of the transaction (Ministerial Decision No. 243 of 2025, Art. 6(5), as replaced by Ministerial Decision No. 197 of 2026).
During the transition
Where the buyer is not yet on e-invoicing, a regular tax invoice, for example a PDF, is still required in addition to the electronic one (Guidelines V2.0).
Penalties
Set by Cabinet Decision No. 173 of 2026, which repealed Cabinet Decision No. 106 of 2025. They do not apply to voluntary use.
What SalexHub does, and does not.
SalexHub is not an Accredited Service Provider and does not send e-invoices. It issues UAE Tax Invoices and Tax Credit Notes in English and Arabic from a UAE legal entity, with the rate on each line and tax and total in AED. Issue a UAE tax invoice
Sources.
Primary instruments of the UAE Ministry of Finance, read on 6 November 2026.
Ministry of Finance: eInvoicing programme
mof.gov.ae
Ministry of Finance: Accredited Service Providers register
mof.gov.ae
Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System
mof.gov.ae
Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System
mof.gov.ae
Ministerial Resolution No. 66 of 2026 amending Resolution No. 244 of 2025
mof.gov.ae
Ministerial Decision No. 197 of 2026 amending Decision No. 243 of 2025
mof.gov.ae
Cabinet Decision No. 173 of 2026 on violations and penalties
mof.gov.ae
UAE Electronic Invoicing Guidelines, Version 2.0 (26 October 2026)
mof.gov.ae
Changes
6 November 2026: First edition.