UAE E-Invoicing & Tax News: Official Updates

This page is a running archive of the main official decisions behind the UAE e-invoicing reform, together with the VAT and Corporate Tax decisions that affect the same businesses. Entries run newest first. Each one is dated by the official event: the day a decision was signed, published or announced by the Ministry of Finance (MoF) or the Federal Tax Authority (FTA). Every entry answers three questions: what changed, who is affected and what to do.

When a new decision is published, we add it at the top and update the guides concerned. The official texts are listed under Sources at the bottom of the page. For the full picture, start from our UAE e-invoicing guide. These summaries are not tax or legal advice: for your own situation, ask an FTA-registered tax agent.

2026

9 October 2026: new rules for accrediting e-invoicing service providers

What changed. The MoF published Ministerial Decision No. 168 of 2026, effective 1 October 2026. It replaces Ministerial Decision No. 64 of 2025. To become an accredited service provider (ASP), a provider now needs Peppol certification, ISO/IEC 27001 and ISO 22301, insurance cover and successful technical testing, among other criteria. Accreditation is valid for two years. The decision also removes the pre-approval stage: providers that were pre-approved have up to 30 days from 1 October 2026 to complete their accreditation, or their pre-approval ends. Every accredited ASP must commit to 100 free e-invoice exchange and reporting services per year for each customer (Article 9).

Who is affected. Businesses choosing an ASP, and the customers of the 5 providers that were still pre-approved.

What to do. Choose from the accredited providers in our ASP directory, expect the official list to change at the end of October, and check that the 100 free services are written into your contract.

27 September 2026: e-invoicing dates reconfirmed

What changed. Nothing, and that is the news. At an awareness event held with the FTA in Ras Al Khaimah, the MoF said the 5 Corner model is operational and that the date for the first mandatory phase remains unchanged: businesses with revenue of AED 50 million or more must appoint an ASP by 30 October 2026 and go live on 1 January 2027. It added that awareness sessions will resume next year with a focus on SMEs.

Who is affected. Large businesses first, a few weeks from their deadline. For businesses below AED 50 million, the dates are also unchanged: appoint an ASP by 31 March 2027 and go live on 1 July 2027.

What to do. Do not plan on another postponement. Check your phase in our e-invoicing deadlines guide or with the readiness check.

1 September 2026: VAT Executive Regulation amended

What changed. Cabinet Decision No. 149 of 2026, signed on 1 September 2026, amends certain provisions of the Executive Regulation of the VAT Law. It takes effect on 1 October 2026, although some apportionment provisions only apply from the first tax year after 1 October 2027. A new Article 54(3) blocks the recovery of input tax on a supply paid in cash above an amount that a separate Minister decision will set. That amount has not been published yet.

Who is affected. VAT-registered businesses, especially those that pay suppliers in cash. The decision does not change the e-invoicing rules.

What to do. Keep track of the purchases you pay in cash, so you can check them against the threshold once it is published. We will add that decision here when it appears. For your own input tax position, ask an FTA-registered tax agent.

7 August 2026: Small Business Relief extended to 2029

What changed. Ministerial Decision No. 131 of 2026, signed on 29 July 2026 and announced by the MoF on 7 August 2026, extends Small Business Relief for Corporate Tax to tax periods ending on or before 31 December 2029. The revenue threshold stays at AED 3 million.

Who is affected. Resident businesses whose revenue does not exceed AED 3 million in the relevant tax period and every previous one, and that are not Qualifying Free Zone Persons or members of a multinational group with consolidated revenue above AED 3.15 billion.

What to do. The relief is an election: registration, filing and bookkeeping are still required, and it does not exempt you from e-invoicing. Our guide to Small Business Relief in the UAE sets out the conditions.

1 July 2026: pilot programme and voluntary e-invoicing open

What changed. Under Ministerial Decision No. 244 of 2025, the e-invoicing pilot programme started on 1 July 2026 (Article 3(4)), and any business may now implement the system voluntarily (Article 4). Taking part in the pilot requires a notification from the MoF and the business's written agreement.

Who is affected. Businesses that want to go live before their mandatory date, and those the MoF invites into the pilot.

What to do. Going live early gives you time to test with your ASP. The e-invoicing penalties do not apply to businesses that issue or report e-invoices voluntarily before their mandatory date. Our implementation guide sets out the steps.

30 June 2026: the MoF rules out further extensions

What changed. In its UAE eInvoicing Programme presentation dated 30 June 2026, the MoF described the move of the large-business ASP deadline to 30 October 2026 as "a targeted and final adjustment" and stated that "no further extensions will be granted".

Who is affected. Businesses with revenue of AED 50 million or more, whose ASP deadline is 30 October 2026.

What to do. Plan on the published dates. Our e-invoicing deadlines guide shows every phase.

1 June 2026: e-invoicing Guidelines version 1.1

What changed. The MoF published version 1.1 of the UAE Electronic Invoicing Guidelines, a 51-page document dated 1 June 2026. It explains the scope, the 5 Corner model and the issuing and reporting rules in detail. One point to note: transactions between members of the same VAT group are within scope, with a 24-month grace period from 1 January 2027 (section 6.3.2.1). The Guidelines still show the old 31 July 2026 ASP deadline for large businesses and cite the old accreditation decision, both since superseded.

Who is affected. Every business preparing for e-invoicing, and VAT groups in particular.

What to do. Use the Guidelines for the detail, but take your dates from the decisions. Our guide to who must comply covers VAT groups and other edge cases.

May 2026: ASP deadline for large businesses moved to 30 October 2026

What changed. Ministerial Decision No. 66 of 2026 amends Ministerial Decision No. 244 of 2025. Businesses with revenue of AED 50 million or more must now appoint an ASP by 30 October 2026 instead of 31 July 2026. Their go-live date stays 1 January 2027. The decision takes effect the day after its publication in the Official Gazette.

Who is affected. Large businesses only. The dates for businesses below AED 50 million and for government entities did not change.

What to do. Treat 30 October 2026 as firm: the MoF has since said no further extensions will be granted. Our e-invoicing deadlines guide has the full timeline.

23 February 2026: mandatory fields of a UAE e-invoice published

What changed. The MoF published UAE Electronic Invoice Mandatory Fields, version 1.0, dated 23 February 2026. It lists 51 mandatory fields for an electronic tax invoice and 49 for a commercial e-invoice, which businesses that are not registered for VAT issue. A guidance note dated the same day, Considerations for Selecting an ASP (version 1.0), recommends making sure the 100 free e-invoices per year are written into your ASP contract.

Who is affected. Every business in scope, and the software it invoices from.

What to do. Ask your software vendor or ASP to confirm that your invoices can carry every mandatory field. Our guides to e-invoicing requirements and to Peppol and PINT AE explain the format.

2025

December 2025: e-invoicing penalties published

What changed. The MoF published the final English text of Cabinet Decision No. 106 of 2025, which lists six e-invoicing violations and their fines:

Not implementing the system on time, including not appointing an ASP: AED 5,000 for each month or part of a month of delay.
Late e-invoice: AED 100 per e-invoice, capped at AED 5,000 per calendar month.
Late electronic credit note: AED 100 per credit note, capped at AED 5,000 per calendar month.
An issuer that fails to report a system failure to the FTA on time: AED 1,000 per day of delay.
A recipient that fails to report a system failure to the FTA on time: AED 1,000 per day of delay.
Not notifying your ASP of a change to your data registered with the FTA: AED 1,000 per day of delay.

The decision takes effect the day after its publication in the Official Gazette. We have not been able to confirm that date, and secondary sources disagree on it.

Who is affected. Businesses from the date their mandatory phase starts. The decision does not apply to businesses that issue or report e-invoices voluntarily.

What to do. See worked examples in our guide to e-invoicing penalties, or estimate your exposure with the penalty calculator.

17 September 2025: implementation phases set

What changed. Ministerial Decision No. 244 of 2025 on the implementation of the Electronic Invoicing System was signed on 17 September 2025 (24 Rabi' al-Awwal 1447 AH in the signed Arabic version). It sets who goes live when, based on revenue, meaning gross income in the most recent accounting period according to the financial statements:

Pilot programme and voluntary implementation: from 1 July 2026.
Revenue of AED 50 million or more: appoint an ASP by 31 July 2026 and go live by 1 January 2027. The ASP date was later moved to 30 October 2026 (see May 2026).
Revenue below AED 50 million: appoint an ASP by 31 March 2027 and go live by 1 July 2027.
Government entities: appoint an ASP by 31 March 2027 and go live by 1 October 2027.

Sales to consumers (B2C) stay outside the system "until such time determined by a decision issued by the Minister". No such decision has been published. The decision takes effect on its publication in the Official Gazette; we have not been able to confirm that date.

Who is affected. Every business in scope, according to its revenue, and government entities. Businesses created after these phases must also appoint an ASP and implement the system.

What to do. Find your phase in our e-invoicing deadlines guide, or answer a few questions in the readiness check.

12 September 2025: the e-invoicing system defined

What changed. Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System was signed on 12 September 2025 (20 Rabi' al-Awwal 1447 AH in the signed Arabic version). It sets the core rules of the system:

Any person doing business in the UAE is in scope for every business transaction, unless the transaction is excluded. VAT registration does not matter.
Both the issuer and the recipient must appoint an accredited service provider (ASP).
A system failure must be reported to the FTA within 2 business days. A change to your data registered with the FTA must be notified to your ASP within 5 business days of the FTA's confirmation.
Electronic credit notes are mandatory in set cases, such as a cancelled transaction or a reduced price.
Businesses that are not registered for VAT must issue their e-invoice within 14 days of the transaction, or of payment if earlier.
Excluded transactions: sovereign government activities that do not compete with the private sector, international passenger flights with an e-ticket, airline ancillary services with an electronic miscellaneous document (EMD), international air cargo with an airway bill (for 24 months only) and VAT-exempt or zero-rated financial services.

The decision takes effect on its publication in the Official Gazette; we have not been able to confirm that date.

Who is affected. Every business that sells to other businesses or to government entities in the UAE (B2B and B2G), including free zone companies and businesses that are not registered for VAT.

What to do. Check whether your business and your transactions are in scope in our guide to who must comply, then see what an e-invoice must contain in our requirements guide.