- Issuing authority
- Federal Tax Authority
- Jurisdiction
- United Arab Emirates
- Publication date
- October 25, 2026
- Effective date
- October 30, 2026
- Stage
- Final rule
- Official source
- tax.gov.ae
The UAE Federal Tax Authority (FTA) has issued an official directive instructing businesses subject to the national electronic invoicing regime to adhere to mandatory implementation milestones.
Under the directive, entities generating annual revenues equal to or exceeding AED 50 million must appoint an accredited service provider no later than October 30, 2026. The authority stated that mandatory electronic invoice processing for this group will officially commence on January 1, 2027.
Taxable persons who fail to comply face administrative penalties. The FTA confirmed that businesses failing to meet provider appointment and system onboarding requirements will be subject to monthly fines of AED 5,000.
Sources
- Federal Tax Authority · 2026-10-25



