Does UAE e-invoicing apply to business-to-consumer sales?
Not yet. Article 5 of Ministerial Decision 244 of 2025 keeps business-to-consumer transactions outside the e-invoicing system, and a business making only such sales is not subject to it, until the Minister issues a decision. Sales to businesses and government entities follow the phased timeline.
What this means for contractors
Most contractors sell to developers, main contractors and government, so their invoices are in scope. A fit-out or maintenance firm that also works directly for homeowners has a mixed position: its business invoices are in scope, its homeowner invoices are not, for now.
Timeline for business sales
Businesses with revenue of AED 50 million or more go live on 1 January 2027, smaller businesses on 1 July 2027 and government entities on 1 October 2027.
How SupaJack Construct fits
SupaJack Construct does not transmit e-invoices itself. It stores the company's Peppol endpoint ID, and its setup check flags a company with none on file. The invoices it produces are passed to the company's accredited service provider, which handles transmission and reporting.
Related tools and guides
See the answer on when e-invoicing starts, the VAT guide for contractors, the answer on when a tax invoice must be issued, the answer on tax credit notes, the VAT calculator, finance and VAT in SupaJack Construct and the meaning of e-invoicing.
Worked example
A villa renovation company with AED 15 million revenue invoices homeowners and also a property management company. From 1 July 2027 its invoices to the property company must be e-invoices. Its invoices to homeowners stay outside the system until the Minister decides otherwise.
Questions people ask
Are homeowner invoices B2C?
Invoices to private individuals buying for themselves are generally treated as business-to-consumer. Check the definitions in Decision 243 of 2025 for borderline cases.
Can the B2C exclusion end?
Yes, by a decision of the Minister.
Is a business selling only to consumers in scope?
Not until the Minister decides.