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.
03
Document text
This is an independent editorial overview, not the official text or a complete translation. Application requires checking the Arabic original, current version and transitional provisions.
An independent four-language editorial overview is published; the full instrument is not yet reproduced on-site.. This is an independent editorial overview, not the official text or a complete translation. Application requires checking the Arabic original, current version and transitional provisions.
04
Publication status
Source and translation status
The official Arabic text controls; the English version on the official portal is for reference. This page contains an independent SGC editorial overview.
Legal review
Number, date, scope, principal exclusions, effective status and official URL were checked; the overview is not advice on a specific matter. · September 13, 2026
Republication status
Only instrument metadata, an official deep link and an original editorial explanation are used. The FTA/MoF PDF, layout and compilation are not copied; full-text reproduction requires a separate source and rights review.
Change history
- 6 May 2026 — Decision 66/2026 amended the Decision 244/2025 implementation timetable.
- Reviewed 13 September 2026
06
Official primary source
Ministerial Decisions No. 243 and 244 of 2025 · amendment No. 66 of 2026
Only instrument metadata, an official deep link and an original editorial explanation are used. The FTA/MoF PDF, layout and compilation are not copied; full-text reproduction requires a separate source and rights review.
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