UAE Ministry of Finance Confirms E-Invoicing Mandate – New Timelines Announced

The UAE Ministry of Finance has published three ministerial decisions setting out the scope, deadlines, and service provider requirements for the country’s new Electronic Invoicing System.

Key takeaways for businesses:

• All businesses registered for VAT in the UAE must adopt e-invoicing. A few exclusions apply (sovereign government activities, some international airline services, and specific financial services)

Timelines:

• Pilot phase: from 1 July 2026 – voluntary participation or invitation by the Ministry.
• Large businesses (≥AED 50m revenue): must appoint an accredited service provider by 31 July 2026 and go live by 1 Jan 2027.
• Smaller businesses (<AED 50m revenue): must appoint a provider by 31 Mar 2027 and go live by 1 Jul 2027.
• Government entities: must appoint by 31 Mar 2027 and go live by 1 Oct 2027.

Working:

Invoices and credit notes must be issued in a structured electronic format and exchanged through accredited service providers (ASPs). PDFs or scanned copies will no longer be compliant.

Service provider requirements:

Only providers accredited by the Ministry of Finance can offer e-invoicing services. The accreditation process ensures providers meet strict technical, security, and compliance standards i.e.,

• Peppol certification and testing
• ISO-certified information security and business continuity
• Corporate tax and VAT registration
• Mandatory insurance coverage (professional indemnity, crime, cyber)

Tungsten Automation is actively working toward aligning our solutions with UAE’s requirements. This means our clients can trust that their invoice processes will remain compliant and secure.

What Businesses need to do now:

Businesses now have clear timelines and should begin. Selecting the right accredited provider early will be critical to ensure a smooth transition. Tungsten Automation is closely tracking the UAE’s framework and will ensure our clients are fully prepared ahead of the mandatory deadlines.