The UAE’s Federal Tax Authority has issued a compliance reminder to businesses covered by the country’s mandatory e-invoicing rollout, warning that delays in implementation will attract an administrative penalty of AED 5,000 for each month or part thereof of non-compliance.
The FTA has set out a two-tier timeline. Businesses with annual revenues of AED 50 million or above must appoint an Accredited Service Provider no later than October 30, 2026 and have the e-invoicing system operational by January 1, 2027. Smaller businesses, those with revenues below AED 50 million, have until March 31, 2027 to appoint a provider and until July 1, 2027 to implement the system.
The authority urged businesses to act well ahead of the deadlines. The required steps include selecting and contracting an Accredited Service Provider, completing integration, and following the relevant procedures through EmaraTax, the FTA’s digital tax services platform.
The FTA said the system has already completed a pilot phase focused on testing integration efficiency, user experience and readiness across participating parties. It added that it has adopted flexible implementation mechanisms to support business continuity during the transition.
Awareness sessions are continuing across the UAE, in both in-person and virtual formats. In September 2026, the FTA held an expanded joint meeting in Dubai with Accredited Service Providers, subject companies and FTA officials, offering guidance on the legal framework and the process for joining the system.
Full requirements, legislation and guidance are available on the FTA’s website at e-invoicing.
