On Sep. 27, 2026, UAE GVT published update following event held by Ministry of Finance, in cooperation with UAE Tax on the electronic invoicing system.
Confirmed that the electronic invoicing pilot phase has been underway since Jul. 2026, alongside the operational launch of the 5-Corner Model.
Encouraged businesses and approved service providers (ASPs) to test invoicing processes and address operational and technical issues before implementation.
Required businesses subject to e-invoicing to appoint an approved service provider and complete technical integration arrangements in advance of implementation.
Reiterated that entities with annual revenue of AED 50mn or more must appoint an approved service provider by Oct. 30, 2026, under Ministerial Decision 244/2025.
Confirmed that mandatory implementation for entities with annual revenue of AED 50mn or more will commence on Jan. 1, 2027.
Allowed businesses to exchange electronic invoices through approved service providers and test tax data reporting and compliance processes during the pilot phase.
On May 11, UAE GVT issued amendments to decisions on e-invoicing.
UAE GVT Ministry of Finance announced specific amendments to ministerial decisions on its e-invoicing system, including extension of the deadline for appointment of an authorized service provider (ASP) from Jul. 31, 2026 to Oct. 30, 2026.
Decision comes under the amendment of provisions of Ministerial Resolution No. (244) of 2025 on implementation of e-invoicing system, and includes persons subject to the e-invoicing system whose annual revenues exceed AED 50mn.
Follows UAE GVT Sep. 2025, issued two decisions on electronic invoicing, #270491.
Extension came after a careful assessment of the readiness of the market, and in response to industry views on the need to provide wider technical options and ensure competitive prices that serve people subject to the electronic invoicing system.
Ministry announced the accreditation of 32 service providers so far, with a large number of service providers in final stages of accreditation process, which will contribute to building an integrated and more competitive technology system.
Ministry also amended Ministerial Resolution No. (64) of 2025 on criteria for the acceptance and accreditation of service providers under e-invoicing system, with a mechanism to allow technical solutions in cooperation with third-party providers.
Allows local companies to establish partnerships with international service providers to transfer technical knowledge and provide services compatible with local requirements.
Confirmed timetable for start of mandatory application will remain unchanged, as persons subject to the e-invoicing system (whose revenues exceed AED 50mn) must start implementing the e-invoicing system no later than Jan. 1, 2027.
Changes to enable a clear and legally certain legislative environment, which ensures a smooth transition to e-invoicing system and enhances efficiency of tax compliance.
Jun. 2026 Awareness Event
On Jun. 26, 2026, UAE GVT published update following event held by Ministry of Finance, in cooperation with UAE Tax, to raise awareness of e-invoicing system and launch of its pilot phase. to improve readiness.
Document dated Jun. 26, 2026, was received on Jul. 16 due to a fixed feed.
Event reviewed four main strategic objectives and axes that attracted the attention of the participants, including direct benefits, mechanisms of actual implementation and technical integration tools, and review of economic and commercial benefits.
Event also covered pivotal role of system in supporting digital transformation, enhancing the efficiency and transparency of commercial transactions, and reducing tax gaps through data accuracy and integration.
Sep. 2026 Awareness Event
On Sep. 27, 2026, UAE GVT published update following event held by Ministry of Finance, in cooperation with UAE Tax on the electronic invoicing system.
Confirmed that the electronic invoicing pilot phase has been underway since Jul. 2026, alongside the operational launch of the 5-Corner Model.
Encouraged businesses and approved service providers (ASPs) to test invoicing processes and address operational and technical issues before implementation.
Required businesses subject to e-invoicing to appoint an approved service provider and complete technical integration arrangements in advance of implementation.
Reiterated that entities with annual revenue of AED 50mn or more must appoint an approved service provider by Oct. 30, 2026, under Ministerial Decision 244/2025.
Confirmed that mandatory implementation for entities with annual revenue of AED 50mn or more will commence on Jan. 1, 2027.
Allowed businesses to exchange electronic invoices through approved service providers and test tax data reporting and compliance processes during the pilot phase.
Regulators
UAE GVT
Entity Types
Corp; IA; Inv Co; SIFI
Reference
PR, 9/27/2026; PR, 6/26/2026; PR 5/11/2026; Dec 244/2025, 9/17/2025; Dec 64/2025, 3/13/2025;
