01
Document overview
A consolidated e-invoicing navigator covering scope, accredited service providers, onboarding dates and phased implementation for businesses and government.
- Large business: ASP by 30 October 2026.
- Phased implementation in 2027.
- B2C is currently outside the mandatory regime.
02
Scope and exclusions
Applies to
For revenue of at least AED 50 million, ASP appointment is due by 30 October 2026 and implementation from 1 January 2027; smaller businesses use 31 March and 1 July 2027, and government 31 March and 1 October 2027.
Limitations and exclusions
B2C is currently excluded, together with specified sovereign-government transactions, certain airline documents and exempt/zero-rated financial services. The former 31 July 2026 deadline is no longer used.
05
Official primary source
Ministerial Decisions No. 243 and 244 of 2025 · amendment No. 66 of 2026
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