UAE Sets E-Invoicing Deadlines and Penalties for Companies Exceeding AED 50M Revenue

UAE businesses with annual revenues of AED 50 million or more must appoint an accredited e-invoicing provider by October 30, 2026, ahead of mandatory implementation on January 1, 2027. Companies failing to appoint a provider by the deadline face a monthly administrative penalty of AED 5,000. Businesses below the AED 50 million threshold have until March 31, 2027, to appoint a provider, with full deployment required by July 1, 2027.

Published October 27, 2026 Source: Gulf Business

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Issuing authority: Federal Tax Authority
Jurisdiction: United Arab Emirates
Publication date: October 26, 2026
Effective date: October 30, 2026
Stage: Final rule
Official source: media.gulfbusiness.com

Photo: Gulf Business

UAE businesses subject to the national e-invoicing system with annual revenues of AED 50 million or more must appoint an accredited service provider by October 30, 2026, according to an announcement by the Federal Tax Authority (FTA). Full mandatory implementation for this initial tier will take effect on January 1, 2027.

Non-compliant businesses that fail to appoint an accredited provider within the legal timeframe face an administrative penalty of AED 5,000 per month or part of a month.

For businesses with annual revenues below AED 50 million, the deadline to appoint an accredited service provider is March 31, 2027. Full deployment of the e-invoicing system for this secondary group is required by July 1, 2027.

The national e-invoicing system is designed to standardize and automate billing processes through the FTA's EmaraTax platform, with the objective of supporting tax compliance and curbing evasion.