Who needs e-invoicing in the UAE?

Businesses that invoice mostly other businesses

For these, e-invoicing covers almost every invoice they issue:

• Wholesale and general trading, import and export
• Construction and contracting
• Logistics, warehousing, freight and customs clearing
• Software, IT and technology services
• Marketing, advertising and PR agencies
• Accounting, legal and PRO services

Businesses with both business and consumer customers

These issue e-invoices for their business customers and normal tax invoices for the rest:

• Hotels and hotel apartments (corporate stays, events, travel agents)
• Clinics and pharmacies (invoices to insurance companies)
• Real estate (commercial leases and sales to companies)
• Car rental and fleet services
• Travel agencies and event companies
• Building materials suppliers selling to contractors

Businesses selling mostly to consumers

Restaurants, shops, salons and similar businesses still need to receive e-invoices from their suppliers, and to issue them for any sale to a company.

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