What is changing?
Invoices between businesses (B2B) and to government (B2G) will be issued in a structured electronic format, not as PDFs. They are exchanged through Accredited Service Providers on the Peppol network, and the tax data is reported to the FTA. Both the supplier and the buyer need to be connected. B2C invoices are planned for a later phase.
Key dates
- 1 July 2026: pilot phase with selected taxpayers
- 1 January 2027: go-live for businesses with revenue of AED 50 million or more
- 31 March 2027: latest date for other businesses to appoint an Accredited Service Provider
- 1 July 2027: go-live for all other businesses in scope
The dates are set by Ministerial Decisions and may be updated, so always check the latest position.
What is an Accredited Service Provider?
An Accredited Service Provider (ASP) is a provider approved by the Ministry of Finance to send and receive e-invoices and report the data to the FTA. You cannot connect to the system directly, so every business in scope needs one. Choose an ASP that works well with your accounting software or ERP.
Your readiness plan
- Confirm your revenue band and go-live date
- Compare and appoint an Accredited Service Provider
- Clean up customer and supplier TRNs, addresses and product data
- Check that your software can produce every required field
- Update invoice, credit note and approval processes
- Train your team and test with your ASP before go-live
Businesses that leave it late risk not being able to invoice, or be paid, on day one.
This guide is general information based on UAE rules as of November 2026. It is not tax advice for your situation, so contact us to confirm your own position.
More guides: UAE Corporate Tax: a plain-English guide for SMEs (2026) · UAE VAT registration: thresholds, deadlines and penalties · UAE tax calendar