UAE e-invoicing penalties: what triggers them and how much.
Administrative penalties for e-invoicing are set by Cabinet Decision No. 106 of 2025. They apply once e-invoicing is mandatory for your business, and several can apply at the same time.
Updated 22 Oct 2026
The penalties
Penalties can add up: missing the provider deadline and not sending e-invoices can cost AED 10,000 or more in a single month.
| Failure | Penalty |
|---|---|
| Not appointing an accredited service provider by your deadline | AED 5,000 for each month or part of a month |
| Not issuing and sending an e-invoice on time | AED 100 per e-invoice, up to AED 5,000 per month |
| Not issuing and sending an e-credit note on time | AED 100 per credit note, up to AED 5,000 per month |
| Not notifying the FTA of a system failure in time | AED 1,000 per day of delay |
| Not notifying your provider of changes to your registered data | AED 1,000 per day of delay |
How to avoid them
- Appoint your provider before your appointment date (30 Oct 2026 for AED 50M+, 31 Mar 2027 for others).
- Send every e-invoice and credit note through your provider within the required time.
- Have a written procedure for system failures, including who notifies the FTA.
- Keep your provider up to date when your company details change.
Source
Cabinet Decision No. 106 of 2025, as published in summaries by UAE tax advisers; checked on 22 Oct 2026. This is general information, not tax advice. Confirm with the Federal Tax Authority or a registered tax agent.
Get your e-invoicing set up before your date.
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Questions
What is the penalty for not appointing an accredited service provider?
AED 5,000 for each month, or part of a month, of delay after your appointment deadline, under Cabinet Decision No. 106 of 2025.
What is the penalty for not sending an e-invoice?
AED 100 for each e-invoice not issued and sent on time, up to AED 5,000 per month. The same applies to e-credit notes.
Do penalties apply during the pilot?
No. Penalties apply once e-invoicing is mandatory for your business, not during voluntary adoption or the pilot.
General information, not tax or legal advice. Check the official source and speak to a registered tax agent about your own situation.