If your business has revenue under AED 50 million, e-invoicing becomes mandatory for you on 1 July 2027. Before that, by 31 March 2027, you must appoint an Accredited Service Provider (ASP). That sounds far away, but changing how you invoice takes time. Here is what is changing, what it means for a small business, and a simple checklist to get ready.
Today, most UAE businesses create an invoice as a PDF or on paper and send it by email or WhatsApp. Under the new system, B2B and B2G invoices will be sent as structured electronic data, not as a PDF. The invoice travels through approved providers to your customer, and the invoice data is reported to the Federal Tax Authority (FTA) at the same time.
The UAE is using a Peppol-based model, and invoices follow a format called PINT AE. You do not need to understand the technical details. What matters is that your invoices must come from a system that can produce this format and connect to an ASP.
| Date | What happens |
|---|---|
| 1 July 2026 | Pilot starts; any business can join voluntarily |
| 30 October 2026 | Businesses with revenue of AED 50m or more must appoint an ASP |
| 1 January 2027 | E-invoicing mandatory for revenue of AED 50m or more |
| 31 March 2027 | Businesses with revenue under AED 50m must appoint an ASP |
| 1 July 2027 | E-invoicing mandatory for revenue under AED 50m |
| 1 October 2027 | Mandatory for government entities |
Sales to individual consumers (B2C) are not in scope for now.
An ASP is a company approved by the UAE authorities to send your e-invoices to your customers and report them to the FTA. Think of it as the post office for your invoices. You choose an ASP and connect your invoicing software to it.
Once your deadline arrives, fines under Cabinet Decision No. 106 of 2025 include:
You must also keep e-invoices for 5 years.
OrbeeCash is accounting and invoicing software built for UAE small businesses. Every invoice already includes your TRN and 5% VAT, your customer records are kept in one place, and your VAT summary helps you prepare your FTA return. Getting your invoicing into one clean system today is the most important first step toward e-invoicing.
Not for now. B2C sales are currently out of scope.
For B2B and B2G sales, no: after your go-live date, invoices must be sent as structured e-invoices through an ASP.
Possibly. Some non-VAT-registered businesses must still issue e-invoices and get a TIN. Check with the FTA or your tax adviser.
Now. Choosing software, cleaning data and appointing an ASP all take time, and the ASP deadline (31 March 2027) comes three months before go-live.
This article is general information, not tax advice. Always confirm details with the FTA or your tax adviser. Source: VATit UAE e-invoicing guide, checked 5 November 2026.