Published: 15 October 2026
The UAE Federal Tax Authority (FTA) has reminded businesses subject to the first phase of the country’s e-invoicing mandate that the deadline to appoint an Accredited Service Provider (ASP) is approaching.
Businesses and professionals with annual revenue equal to or exceeding AED 50 million must appoint an accredited e-invoicing service provider by October 30, 2026. The deadline was previously July 31, 2026, but was extended earlier this year.
The key deadlines for the first mandatory group are:
- October 30, 2026: Appointment of an Accredited Service Provider
- January 1, 2027: Mandatory implementation of the UAE e-invoicing system
The FTA has urged businesses not to leave onboarding until the last minute, as the process involves selecting an accredited provider, completing contractual arrangements, establishing the required integration and completing the relevant procedures through EmaraTax.
Under the UAE framework, businesses subject to e-invoicing are required to exchange and report electronic invoices through an ASP accredited by the Ministry of Finance.
Failure to appoint an ASP within the prescribed timeline can result in an administrative penalty of AED 5,000 for each month or part of a month of delay.
With the January 2027 go-live date unchanged, businesses in the first wave now have a limited period to complete provider selection, onboarding and technical readiness.
