How long does a business have to issue an e-invoice in the UAE?
Fourteen business days from the date of the transaction. Ministerial Decision 197 of 2026, in force from 1 October 2026, requires the issuer to issue and transmit each e-invoice or electronic credit note through the e-invoicing system within that period. It replaced the earlier wording of Article 6(5) of Decision 243 of 2025.
How it sits with the VAT 14-day rule
The VAT Decree-Law requires a tax invoice within 14 days of the date of supply. The e-invoicing rule counts 14 business days from the transaction date. A contractor should plan to the shorter of the two in practice and raise the invoice promptly after each certificate or payment due date.
Storage
Decision 197 also requires e-invoices, electronic credit notes and their data to be kept for the period in the Tax Procedures Law, ready to produce to the FTA on request.
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 main contractor certifies a subcontractor's work and the transaction date is Monday 1 February 2027. Counting Monday to Friday as business days, the subcontractor must issue and transmit the e-invoice by Friday 19 February 2027, later if a public holiday falls in between.
Questions people ask
Does the period apply to credit notes?
Yes, electronic credit notes too.
Are these calendar days?
No, business days.
When did this rule start?
Decision 197 came into force on 1 October 2026.