What is changing
The UAE is introducing a national e-invoicing system. Instead of sending PDF or paper invoices, businesses will issue structured electronic invoices through an accredited service provider (ASP), which exchanges them with your customer's provider and reports the invoice data to the Federal Tax Authority.
For VAT-registered businesses, this means the FTA will see your invoice data close to real time. Your invoices, your accounting records and your VAT returns will need to match.
The timeline
The rollout is phased by business size. A voluntary pilot phase began on 1 July 2026.
| Who | Appoint an ASP by | Mandatory from |
|---|---|---|
| Businesses with revenue of AED 50m or more | 30 October 2026 | 1 January 2027 |
| Businesses with revenue below AED 50m | 31 March 2027 | 1 July 2027 |
| Government entities | 31 March 2027 | 1 October 2027 |
A transition period for intra-group transactions runs until 1 January 2029.
What an accredited service provider does
An ASP is a provider approved by the UAE authorities to connect your invoicing system to the national network. It validates each invoice, sends it to your customer's provider and passes the required data to the FTA. You choose your own ASP, and many accounting systems are adding connections to them.
If your revenue is AED 50 million or more, the deadline to appoint an ASP was 30 October 2026, with go-live on 1 January 2027. If you haven't appointed one yet, act now.
How to prepare
- Confirm which phase applies to you based on your revenue.
- Check whether your accounting or ERP system can connect to an accredited service provider.
- Clean up customer and supplier master data, including TRNs and addresses.
- Review how you issue credit notes, self-billed invoices and invoices in foreign currencies.
- Reconcile your invoice data to your VAT returns, as differences will be easier for the FTA to spot.
- Train your finance team on the new process before your go-live date.
How we can help
We review your invoicing process and data, check that your accounting system is ready, help you choose an accredited service provider and reconcile your invoice data to your VAT returns before and after go-live. Call or WhatsApp us on +971 50 512 4558 to discuss your timeline.
This article is general information based on UAE rules as of November 2026 and is not tax advice. Rules change, so please WhatsApp us or call +971 50 512 4558 about your situation.