The United Arab Emirates has published a series of legal instruments in September 2025 that collectively establish the framework, scope, and timeline for its national electronic invoicing reform.
Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System establishes the legal foundation of the e-invoicing framework. It defines obligations for taxable persons, specifies exclusions (such as B2C transactions, unless brought in by a future ministerial decision), and confirms that Accredited Service Providers (ASPs), authorized under Ministerial Decision No. 64 of 2025, will play a central role in the exchange and reporting of invoices. The decision also addresses data fields, system failures, and archiving rules.
Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System introduces the phased rollout. A pilot program will begin on 1 July 2026, with voluntary participation also allowed from that date. The mandate follows in stages:
- Large taxpayers (≥ AED 50 million revenue): must appoint an ASP by 31 July 2026 and comply by 1 January 2027.
- Other businesses (< AED 50 million revenue): must appoint an ASP by 31 March 2027 and comply by 1 July 2027.
- Government entities: must appoint an ASP by 31 March 2027 and comply by 1 October 2027.
With this package of legal measures, the UAE has now locked in both the regulatory VAT foundation and the operational roadmap for nationwide e-invoicing, setting the stage for one of the region’s most significant tax digitalization reforms.
