UAE: MOF announces framework, implementation schedule of nationwide e-invoicing system

The system will apply to all business-to-business (B2B) and business-to-government (B2G) transactions, unless specifically excluded. Business-to-consumer (B2C) transactions are not subject to the requirements. Both issuers and recipients of invoices must appoint an Accredited Service Provider (ASP) to comply with the system.

The UAE’S Ministry of Finance (MOF) issued Ministerial Decisions No. 243 and No. 244 of 2025 establishing the framework and implementation schedule for the nationwide electronic invoicing system (E-Invoicing System).

The system will apply to all business-to-business (B2B) and business-to-government (B2G) transactions, unless specifically excluded. Business-to-consumer (B2C) transactions are not subject to the requirements. Both issuers and recipients of invoices must appoint an Accredited Service Provider (ASP) to comply with the system.

The Electronic Invoicing System shall be implemented in the following phases:

(a) A Person subject to the Electronic Invoicing System and whose Revenue is equal to or exceeds AED 50,000,000 shall appoint an Accredited Service Provider by 31 July 2026 and shall implement the Electronic Invoicing System by 1 January 2027.

(b) A Person subject to the Electronic Invoicing System and whose Revenue is less than AED 50,000,000 shall appoint an Accredited Service Provider by 31 March 2027 and shall implement the Electronic Invoicing System by 1 July 2027.

(c) A Government Entity shall appoint an Accredited Service Provider by 31 March 2027 and shall implement the Electronic Invoicing System by 1 October 2027.

(d) Upon completion of the phases specified in paragraphs (a), (b) and (c) of this Clause, any Person or Government Entity subject to the Electronic Invoicing System shall be required to appoint an Accredited Service Provider and to implement the Electronic Invoicing System.

Earlier, the Ministry of Finance launched the accreditation process for e-invoicing service providers. Providers wishing to become Accredited Service Providers (ASP) in the UAE can now apply through a dedicated portal, which outlines the process, required documentation, and conditions.