E-invoicing (UAE)

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UAE e-invoicing is the Ministry of Finance's system for exchanging invoices electronically through accredited service providers. Businesses with revenue of AED 50 million or more must implement it by 1 January 2027, and smaller businesses by 1 July 2027.

Where you meet it

Read the buyer's guide and the VAT guide for contractors. Business-to-consumer transactions are outside the system for now. Related: payment certificate and retention.

Why it matters

For contractors the practical effect is that every progress, retention and advance invoice will need to be produced in the structured format and sent through an accredited provider, so the figures on the invoice must already be right when it is raised.

Sources

  1. Ministry of Finance: UAE electronic invoicing
  2. Ministry of Finance: targeted amendments to e-invoicing decisions

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Times are Dubai time (GST, UTC+4).