UAE e-invoicing · Revenue AED 50M or more: appoint an accredited service provider · by 30 Oct 2026Request setup
UAE e-invoicing guide
UAE e-invoicing: the complete guide for 2026–2027.
From 1 Jan 2027, invoices to businesses and government in the UAE move to structured PINT AE e-invoices sent through accredited service providers, phased by business size. This guide explains the dates, the rules and how to get ready.
Updated 22 Oct 2026
The timeline
- 1 Jul 2026 Passed
Pilot and voluntary adoption open
Voluntary pilot
- 30 Oct 2026Next
Appoint an accredited service provider
Revenue AED 50M or more
8 days to go
- 1 Jan 2027
E-invoicing becomes mandatory
Revenue AED 50M or more
- 31 Mar 2027
Appoint an accredited service provider
Revenue under AED 50M and government entities
- 1 Jul 2027
E-invoicing becomes mandatory
Revenue under AED 50M
- 1 Oct 2027
E-invoicing becomes mandatory
Government entities
Everything you need to know
- UAE e-invoicing deadlines: every date, by business size.UAE e-invoicing deadlines: appoint an accredited service provider by 30 Oct 2026 (AED 50M+), go live 1 Jan 2027. Every phase, date and what to do now.Read the guide
- The accredited service provider: what it does and how to choose one.What an accredited service provider (ASP) does in UAE e-invoicing, when you must appoint one, and how to choose: cost, API, receiving, support and exit terms.Read the guide
- PINT AE: the UAE e-invoice format, explained.PINT AE is the UAE e-invoice format: structured UBL XML on the Peppol standard, not a PDF. What it contains, which documents use it and how software produces it.Read the guide
- UAE e-invoicing penalties: what triggers them and how much.UAE e-invoicing penalties: AED 5,000 a month for a late provider appointment, AED 100 per e-invoice not sent, and daily fines for missed notifications.Read the guide
- Selling to businesses and consumers: which invoices become e-invoices?Does UAE e-invoicing apply to B2C? Business and government invoices become e-invoices; consumer sales keep a normal tax invoice. How to handle both.Read the guide
- Who needs e-invoicing in the UAE?Which UAE businesses need e-invoicing: any business that invoices other businesses or government, from wholesale and contracting to clinics billing insurers.Read the guide
- UAE e-invoicing readiness checklist.A practical UAE e-invoicing readiness checklist: your phase and dates, choosing an accredited provider, data clean-up, PINT AE software, testing and go-live.Read the guide
By industry
- E-invoicing for wholesale and trading companies.Wholesalers, distributors and trading companies invoice other businesses on almost every sale, so e-invoicing covers nearly all of their invoices. Volumes are high, returns are frequent and every customer needs a correct TRN.
- E-invoicing for construction and contracting companies.Contractors invoice developers, main contractors and government entities, so their invoices are almost all B2B or B2G. Progress billing, retentions and variations all need to go out as structured e-invoices and credit notes.
- E-invoicing for restaurants, cafés and hotels.Most restaurant and hotel sales are to consumers, which keep their normal tax invoice. But corporate accounts, catering, events and travel-agent bookings are B2B, and every supplier invoice you receive becomes an e-invoice.
E-invoicing software: EXO NODES
EXO NODES generates PINT AE e-invoices from your own records, and we connect it to your accredited service provider with you.
E-invoicing in EXO NODESAnother system? Consultancy for any ERP
EXO LOGICS provides e-invoicing consultancy for any system: readiness, provider selection, integration and testing.
E-invoicing consultancyQuestions
What is e-invoicing in the UAE?
A system in which invoices between businesses, and to government, are issued as structured PINT AE data and exchanged through Ministry-accredited service providers, with the tax data reported to the Federal Tax Authority.
When does UAE e-invoicing start?
Businesses with AED 50 million or more in revenue start on 1 Jan 2027, other businesses on 1 Jul 2027 and government entities on 1 Oct 2027.
Is e-invoicing mandatory for all UAE businesses?
For every business that invoices other businesses or government, yes, on its phase date. Sales to consumers keep their normal tax invoice under the current rules.
General information, not tax or legal advice. Check the official source and speak to a registered tax agent about your own situation.
Request e-invoicing setup
Tell us your revenue band, who you invoice and your current system. We reply within one business day.