When must smaller UAE businesses start e-invoicing?
By 1 July 2027. Ministerial Decision 244 of 2025 requires a business subject to the system with revenue under AED 50 million to appoint an accredited service provider by 31 March 2027 and implement e-invoicing by 1 July 2027. Larger businesses start on 1 January 2027 and government entities on 1 October 2027.
Why subcontractors may need to move earlier
From 1 January 2027 a large main contractor sends and expects to receive e-invoices. A subcontractor below AED 50 million can still send ordinary tax invoices until 1 July 2027, but may join voluntarily to match its client's process.
What to do before March 2027
Check revenue against the threshold, choose a provider from the Ministry's list, confirm the accounting system can export the mandatory fields, and test progress invoices, retention invoices and credit notes before going live.
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 steel fabrication subcontractor with AED 22 million revenue supplies a main contractor with AED 300 million revenue. The main contractor is live from 1 January 2027. The subcontractor must appoint a provider by 31 March 2027 and send e-invoices by 1 July 2027.
Questions people ask
What is the revenue threshold?
AED 50 million.
Can a small business start early?
Yes, voluntarily.
When do government entities start?
By 1 October 2027.