Does every business transaction need an e-invoice in the UAE?
For businesses in scope, yes. Article 6 of Ministerial Decision No. 243 of 2025 requires an e-invoice for any business transaction. Decision 197 of 2026 lists the exclusions: sovereign government transactions, international passenger flights, international air cargo for 24 months, exempt or zero-rated financial services, and tax group transactions for 24 months from 1 January 2027.
On this page
Business to consumer
Under Decision 244 of 2025, business-to-consumer transactions stay outside the system until the Minister decides otherwise.
For contractors
Progress invoices, retention invoices, variation invoices, advance invoices and their credit notes to business clients are all business transactions. None of the exclusions covers ordinary construction work.
Where SupaJack Construct fits
SupaJack Construct does not transmit e-invoices. It stores the company's Peppol endpoint ID and produces tax invoices and credit notes with the data a provider needs, and the company's accredited service provider handles exchange and reporting.
Related tools and guides
See the answers on when e-invoicing starts, what an e-invoice is, accredited service providers, the 14 business day deadline and whether SupaJack Construct sends e-invoices, plus the VAT guide for contractors and finance and VAT in SupaJack Construct.
Worked example
A contractor in scope raises an advance invoice, monthly progress invoices and a retention release invoice to a developer during 2027. Each one must be an e-invoice transmitted through its provider within 14 business days.
Questions people ask
Are advance invoices included?
Yes, they are business transactions.
Are group transactions included?
Excluded for 24 months from 1 January 2027.
Are sales to consumers included?
Not until the Minister decides.