UAE e-invoicing: the voluntary phase opens and the mandatory dates are set

The voluntary phase of e-invoicing opened in July 2026, with mandatory adoption phased in from 2027 according to revenue.

Businesses with revenue of AED 50m or more must appoint an Accredited Service Provider by 31 October 2026 and go live on 1 January 2027. Below AED 50m, the provider must be appointed by 31 March 2027 with compliance from 1 July 2027.

The Federal Tax Authority has published technical documentation setting 51 mandatory fields for an electronic tax invoice, aligned to the national Peppol PINT AE specification. Failing to implement or to appoint a provider costs AED 5,000 for each month of delay.