UAE Electronic Invoicing System · Ministry of Finance mandate
UAE e-invoicing, explained and delivered inside your ERP
From 2027, invoices between UAE businesses move as structured data through Accredited Service Providers, with tax data reported to the FTA. Understand what the law requires, then let RIMZ AI Technologies – F.Z.C. connect your existing ERP or set up a new one.
The mandate: what the law requires
Definition
What is e-invoicing in the UAE?
An e-invoice is structured invoice data, not a document image. It is issued and exchanged electronically between supplier and buyer, and reported electronically to the Federal Tax Authority (FTA).
Invoices are submitted in the PINT AE data format, the UAE specification of the international Peppol standard. A shared standard lets different ERP systems exchange invoices reliably and, through the Peppol network, reach trading partners outside the UAE.
The rules are set by Ministerial Decisions issued by the Ministry of Finance and administered by the FTA. The framework is MoFMD 243/2025, phased in by MoFMD 244/2025 and enforced through CabinetCD 106/2025.
Source: MoFMoF programme
Counts as an e-invoice
- Structured invoice data in the PINT AE format
- Exchanged between supplier and buyer through Accredited Service Providers
- Tax data reported electronically to the Federal Tax Authority
Does not count on its own
- PDF or Word invoices
- Scanned or photographed invoices
- An invoice attached to an email
Coverage
Who has to comply, and what is excluded
The system covers transactions between businesses and with government. Some transactions are excluded or delayed. Check each of your transaction types, not only your revenue.
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Required
Business-to-business and business-to-government
Required in phases. Your phase depends on your revenue.
MoFMD 244/2025 · Art. 5(1) -
Required
Government entities
Required on their own timetable: appoint an ASP by 31 March 2027 and go live by 1 October 2027.
MoFMD 244/2025 · Art. 5(1)(c) -
Not yet
Business-to-consumer sales
Not currently subject to the system. A business that sells only to consumers is not covered until the Minister decides otherwise.
MoFMD 244/2025 · Art. 5(2) -
Excluded for now
Transactions inside a VAT tax group
Temporarily excluded for 24 months from 1 January 2027.
MoFMD 197/2026 -
Optional
Voluntary adoption
Any business may adopt e-invoicing voluntarily from 1 July 2026, following the official technical requirements.
MoFMD 244/2025 · Art. 4
Exchange model
How an e-invoice travels: the five-corner model
The UAE uses a decentralised model. Your ERP never sends invoices straight to the buyer or the FTA. Each side works through its own Accredited Service Provider, and the FTA receives the tax data. MoFMoF programme
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C1
You · when selling
Supplier
Your ERP submits invoice data in PINT AE format to your ASP.
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C2
Accredited provider
Supplier’s ASP
Validates the data, converts it to the UAE XML format if needed, and sends it to the buyer’s ASP.
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C3
Accredited provider
Buyer’s ASP
Validates the e-invoice, returns a status message and delivers it to the buyer.
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C4
You · when buying
Buyer
Receives the e-invoice in its own system.
Federal Tax Authority
Receives the Tax Data Document reported by both ASPs and confirms successful reporting with a status message.
Where RIMZ fits: we work on Corner 1 and Corner 4, your ERP. We prepare the data it sends, connect it to the ASP and bring the status messages back into your screens.
Timetable
UAE e-invoicing deadlines
Each group has two dates: first appoint an Accredited Service Provider, then go live. Revenue means gross income in your most recent accounting period. MoFMD 244/2025 · Art. 1
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Wave 1 Next deadline
Revenue of AED 50 million or more
- Appoint an ASP by
- Go live by
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Wave 2
Revenue below AED 50 million
- Appoint an ASP by
- Go live by
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Government
Government entities
- Appoint an ASP by
- Go live by
Confirmed by the FTA timetable. The AED 50 million appointment date was moved to 30 October 2026 by MD 66/2026. A pilot programme and voluntary adoption have been open since 1 July 2026.
Administrative penalties
What missing a requirement can cost
Penalties recur monthly, per document or daily, so a late start can add up quickly. Selected penalties from CabinetCD 106/2025
- Missing the implementation or ASP appointment deadline
- AED 5,000
- For each month of delay, including a partial month.
- Missing the deadline to issue and transmit an e-invoice
- AED 100
- Per invoice, capped at AED 5,000 per calendar month.
- Missing the deadline to issue and transmit an electronic credit note
- AED 100
- Per credit note, with its own AED 5,000 monthly cap.
- Not updating the appointed ASP about FTA-registered data on time
- AED 1,000
- For each day of delay, including a partial day.
The first three penalties concern issuers; the data-update penalty can apply to issuers and recipients. The decision excludes voluntary participants while their participation remains voluntary.
For amendments to FTA-registered data, notify the appointed ASP in writing within five business days after the FTA confirms the amendment. MoFMD 243/2025 · Art. 5(3)
The October 2026 amendments removed the former two-business-day system-failure notification to the FTA. MoFMD 197/2026
Primary sources
Read the official mandate
Everything on this page is drawn from the documents below, published by the UAE Ministry of Finance, the Cabinet and the Federal Tax Authority. Read each decision together with its amendments.
Last reviewed20 October 2026
Legislation
- MD 243/2025 Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System The core framework: definitions, e-invoice and e-credit note requirements, and duties when registered data changes. Open official document (opens in a new tab)
- MD 244/2025 Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System Implementation phases, voluntary adoption from 1 July 2026, how revenue is measured and the current B2C exclusion. Open official document (opens in a new tab)
- MD 66/2026 Ministerial Decision No. 66 of 2026 amending Ministerial Decision No. 244 of 2025 Sets 30 October 2026 as the ASP appointment deadline for businesses with revenue of AED 50 million or more. Open official document (opens in a new tab)
- MD 197/2026 Ministerial Decision No. 197 of 2026 amending Ministerial Decision No. 243 of 2025 Effective 1 October 2026: a temporary tax-group exclusion, updated record-keeping rules and removal of the system-failure notice. Open official document (opens in a new tab)
- CD 106/2025 Cabinet Decision No. 106 of 2025 on violations and administrative penalties The administrative penalties for failing to meet e-invoicing obligations, including monthly and per-invoice fines. Open official document (opens in a new tab)
- MD 168/2026 Ministerial Decision No. 168 of 2026 on eligibility criteria and accreditation for service providers How service providers become accredited. Useful when checking that a provider is an Accredited Service Provider. Open official document (opens in a new tab)
Official guidance and announcements
- UAE eInvoicing Programme — Ministry of Finance The official definition, the five-corner exchange model, the PINT AE standard and the complete legislation library. Visit page (opens in a new tab)
- UAE e-invoicing — Federal Tax Authority Federal Tax Authority guidance for businesses preparing for the Electronic Invoicing System. Visit page (opens in a new tab)
- FTA awareness meeting: ASP appointment and implementation dates The FTA’s confirmation of the appointment and go-live dates for each revenue group. Visit page (opens in a new tab)
- Ministry of Finance amends electronic invoicing regulations Plain-language summary of the October 2026 amendments introduced by MD 197/2026. Visit page (opens in a new tab)
This page summarises the rules for general information and is not legal or tax advice. The legislation determines your obligations; the Ministry of Finance portal publishes the current texts.
Our service: how RIMZ AI gets you ready
Two routes to compliance
Connect your existing ERP, or let us set up a new one
Whatever you use today, there is a route to compliant e-invoicing. We assess your setup first and recommend the faster, lower-risk path before any work starts.
Connect your existing ERP
For businesses already running an ERP or accounting system: cloud, on-premise or custom-built.
- Review your software, hosting, API and data-export access
- Map invoice, credit-note, customer and tax fields to the required data
- Connect the agreed workflow to the Accredited Service Provider
- Bring status updates back into the screens your team already uses
Keep the system your team knows.
Discuss your current ERPSet up a new ERP
For businesses on spreadsheets, basic invoicing tools or older software that cannot produce structured invoice data.
- Implement a new ERP & CRM with e-invoicing built into invoicing
- Migrate customers, suppliers, products and open balances
- Configure VAT, invoice and credit-note templates and approvals
- Train your finance team and support you through go-live
Comply and modernise in one project.
Discuss a new ERPThe system
E-invoicing that lives inside your ERP
Your team keeps invoicing in one place. The ASP connection runs in the background and every status update comes back to the invoice.
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Your ERP sends the invoice
Invoice data leaves the system your team uses through the agreed API or integration.
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The ASP validates and exchanges it
The Accredited Service Provider validates the data, exchanges it with the buyer’s ASP and reports the tax data to the FTA.
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Status updates return automatically
API responses and supported webhook events bring processing, reporting and delivery updates back.
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Your team sees it in the ERP
We build the status view inside your ERP, using your screens, layout and branding.
Invoice SINV-00001
Example business · Sample invoice
- Invoice created Completed
- ASP validation Completed
- Tax-data reporting to FTA Confirmed
- Delivery to buyer’s ASP Confirmed
- Buyer response, where supported Awaiting
Included with your integration
Platform capabilities
- Unlimited ASP users
- Access for finance, tax, operations and audit teams on the ASP platform. ERP user licensing is separate.
- Seven-year archive and export
- Archived invoice records and data export through our ASP partner, confirmed during onboarding.
- REST API and webhooks
- Connect invoice submissions and available status events to your ERP workflow.
- Sandbox before go-live
- Test the agreed connection and document scenarios before sending live invoices.
- Invoices and credit notes
- Configure the supported document types and scenarios that apply to your business.
- Sent and received documents
- Support outgoing and incoming e-invoice workflows through the agreed integration.
- Browser access where needed
- Use the ASP’s browser tools where they form part of your agreed workflow.
- Local technical support
- Support through connection, testing and ongoing use, coordinated with the RIMZ team.
Capabilities are provided through our ASP partner and confirmed for your business. The archive is a platform feature: keep records for the period required by the Tax Procedures Law and make them available to the FTA on request. MoFMD 197/2026
Delivery
How we take you from today to go-live
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Assess your setup
Review your current ERP or accounting system, invoice workflow and integration access, or scope a new ERP if your tools cannot produce structured invoice data. Agree a plan that fits your deadline.
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Prepare your data
Prepare customer, supplier, tax and document fields. Map invoice and credit-note data and close the gaps before connection testing.
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Connect to the ASP
Confirm the integration approach and onboarding requirements with our Accredited Service Provider partner, including validation and exception handling.
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Test in the sandbox
Work through invoice and credit-note scenarios end to end and confirm status updates appear where your team expects them.
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Train and go live
Prepare your finance team, complete the agreed handover and move to live invoicing with support in place.
Before we meet
What to prepare for your readiness review
Exact onboarding documents and technical requirements are confirmed after we review your business and the ASP’s process.
- Your ERP or accounting system: name, version and hosting.
- No ERP yet? Your current invoicing tool and number of users.
- UAE legal entities and relevant tax registrations.
- Approximate monthly invoices and credit notes, sent and received.
- Sample documents with sensitive details removed.
- Your finance or IT contact and preferred timeline.
Questions
UAE e-invoicing: common questions
Is UAE e-invoicing mandatory for every business?
It is being phased in. Business-to-business and business-to-government transactions are covered, with deadlines set by revenue band and a separate timetable for government entities. Business-to-consumer sales are not currently covered, and transactions inside a VAT tax group are temporarily excluded for 24 months from 1 January 2027. Your revenue band alone is not a complete assessment: check your transactions against MD 244/2025 and its amendments.
Does sending a PDF invoice by email qualify?
No. The Ministry of Finance states that PDFs, Word files, images, scans and emails are not e-invoices. An e-invoice is structured data exchanged through Accredited Service Providers and reported to the FTA.
What is an Accredited Service Provider (ASP)?
An ASP is a service provider accredited under the UAE rules to validate e-invoices, exchange them with the buyer’s ASP and report tax data to the FTA. Each business that must implement e-invoicing has to appoint one by its deadline.
What is RIMZ AI’s role?
RIMZ AI Technologies – F.Z.C. provides readiness and implementation support, working with an Accredited Service Provider. We connect your existing ERP or set up a new one, prepare your data and coordinate the work between your system, your finance team and the ASP.
Can you connect our existing ERP?
Yes. We work with ERP and accounting platforms of all kinds, including custom systems. We review the software, hosting and available API or export access, then confirm the connection method and any development needed before work starts.
We do not have an ERP, or ours is too old. Can you help?
Yes. If your current tools cannot produce structured invoice data, we can set up a new ERP & CRM with e-invoicing built in, migrate your key records and train your team, so you meet the requirement and modernise in one project.
Can our team see e-invoice status inside the ERP?
Yes, where the agreed integration supports it. We bring invoice submissions and available API or webhook status updates into your ERP screens, so your team keeps its day-to-day invoicing in one place. Onboarding or administration may still use ASP tools.
Can you visit our company for a meeting?
Yes. Request a 20-minute online discussion or an on-site meeting by arrangement. Share your availability and location, and our team will confirm a time.
Let’s plan your next step
A practical plan starts with one conversation.
In 20 minutes, tell us your current ERP or accounting system (or that you do not have one yet) and your approximate invoice volume. We will recommend a route, confirm the scope and plan around your deadline. Online or on-site by arrangement.