UAE e-invoicing: Oct 30 provider deadline looms for firms with Dhs50m+ revenue
For persons subject to the system with annual revenues below Dhs50m, the deadline to appoint an accredited service provider is March 31, 2027
26 October, 2026
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Businesses subject to the UAE’s e-invoicing system with annual revenues of Dhs50m or more must appoint an accredited service provider by October 30, 2026, the Federal Tax Authority (FTA) said, warning of penalties for missing implementation deadlines.
Those businesses must implement the system by January 1, 2027. The authority urged affected entities to complete preparations ahead of the deadlines, including selecting a provider, signing a contract, integrating their systems and following the required procedures on its EmaraTax platform.
An administrative penalty of Dhs5,000 applies for each month or part of a month of delay in implementing the system, including failure to appoint an accredited service provider within the prescribed deadline, the FTA said.
For persons subject to the system with annual revenues below Dhs50m, the deadline to appoint an accredited service provider is March 31, 2027. They must implement e-invoicing no later than July 1, 2027.
| Annual revenue of persons subject to the system | Deadline to appoint an accredited service provider | Implementation deadline |
|---|---|---|
| Dhs50m or more | October 30, 2026 | January 1, 2027 |
| Below Dhs50m | March 31, 2027 | July 1, 2027 |
The system is intended to simplify, standardise and automate invoicing processes, the authority said.
Its readiness was tested during a pilot phase that assessed integration procedures, user experience and the preparedness of relevant parties ahead of mandatory implementation.
The FTA said it had adopted flexible implementation mechanisms and streamlined procedures to support business continuity. It is also holding in-person and virtual awareness sessions covering the categories required to comply, implementation conditions, connection procedures and activation through EmaraTax.
At a joint meeting in Dubai in September, accredited service providers, companies and other entities subject to the system met FTA officials and experts to discuss implementation requirements.
The meeting allowed participants to identify potential service providers and receive guidance on the legal framework and the process for joining the system, the authority said.
The FTA urged affected persons to review the requirements, legislation, procedures and guidance available on its website.


















