Ministerial Decision No. 244 of 2025 · UAE Federal
Sets the e-invoicing roll-out: pilot from 1 July 2026; businesses with revenue of AED 50 million or more appoint an Accredited Service Provider (by 30 October 2026 under Ministerial Decision No. 66 of 2026) and go live by 1 January 2027; smaller businesses appoint by 31 March 2027 and go live by 1 July 2027; government entities by October 2027.
Ministerial Decision No. 244 of 2025 sets the timetable for the UAE Electronic Invoicing System. Where Ministerial Decision No. 243 of 2025 defines who is in scope and what an electronic invoice is, this decision says when each group must appoint an Accredited Service Provider and start issuing invoices through the system. It was issued on 17 September 2025, came into force on publication in the Official Gazette, and is in force as amended by Ministerial Decision No. 66 of 2026.
Article 1 adds definitions to those in the 2025 system decision. Revenue is the gross income earned in the most recent Accounting Period, taken from financial statements prepared under UAE legislation or, if none exist, from other documentation acceptable to the FTA. A Business-to-Consumer Transaction is a transaction between a Person carrying on Business and a natural person not carrying on Business. Article 2 applies the decision to every Person subject to the system, anyone implementing it voluntarily, and any other Person the Ministry determines.
Articles 3 and 4 cover the run-up. The Ministry and the FTA run a Pilot Programme with a Taxpayer Working Group of persons who agree in writing to take part; it commences on 1 July 2026. Any Person may implement the system voluntarily from the same date, and must then meet all technical requirements set by the Ministry and the FTA.
Article 5 sets the mandatory phases. Paragraph (a), as replaced by Ministerial Decision No. 66 of 2026, requires a Person with Revenue of AED 50,000,000 or more to appoint an Accredited Service Provider by 30 October 2026 (originally 31 July 2026) and implement the system by 1 January 2027. Paragraph (b) gives a Person with Revenue below AED 50,000,000 until 31 March 2027 to appoint a provider and until 1 July 2027 to implement. Paragraph (c) requires a Government Entity to appoint by 31 March 2027 and implement by 1 October 2027. Paragraph (d) confirms that once these phases are complete every Person or Government Entity in scope must have a provider and be on the system. Clause 2 excludes Business-to-Consumer Transactions, and persons dealing exclusively in them, until the Minister decides otherwise. Clause 3 requires everyone in scope to follow the onboarding process and technical requirements.
Article 6 provides for publication in the Official Gazette and entry into force on publication. The Revenue test looks at the most recent Accounting Period, so a company's phase is fixed by its latest financial statements rather than by its VAT registration status.
Every Person subject to the Electronic Invoicing System under Ministerial Decision No. 243 of 2025, persons implementing it voluntarily, Government Entities, and any other Person the Ministry determines. Businesses dealing exclusively in Business-to-Consumer Transactions are outside the system until the Minister decides otherwise.
English official text in 6 articles. Open the full text or jump to a provision:
| Article 1 | Defines Revenue as gross income in the most recent Accounting Period per the financial statements (or other documentation acceptable to the FTA), and a Business-to-Consumer Transaction as one with a natural person not carrying on Business; other terms follow Ministerial Decision No. 243 of 2025. |
| Article 2 | The decision applies to any Person subject to the Electronic Invoicing System, any Person implementing it voluntarily, and any other Person the Ministry determines. |
| Article 3 | The Ministry notifies persons of inclusion in the Taxpayer Working Group for the Pilot Programme, which requires written agreement to participate and compliance with all technical requirements; the pilot commences on 1 July 2026. |
| Article 4 | Any Person may implement the system voluntarily from 1 July 2026, subject to the technical requirements set by the Ministry and the FTA. |
| Article 5(1)(a) | As amended by Ministerial Decision No. 66 of 2026, a Person with Revenue of AED 50,000,000 or more appoints an Accredited Service Provider by 30 October 2026 and implements the system by 1 January 2027. |
| Article 5(1)(b) | A Person with Revenue below AED 50,000,000 appoints an Accredited Service Provider by 31 March 2027 and implements the system by 1 July 2027. |
| Article 5(1)(c)–(d) | A Government Entity appoints a provider by 31 March 2027 and implements by 1 October 2027; after the phases are complete every Person or Government Entity in scope must have appointed a provider and implemented the system. |
| Article 5(2) | Business-to-Consumer Transactions, and persons engaged exclusively in them, are outside the system until a date set by a decision of the Minister. |
| Article 5(3) | Everyone required to implement the system must comply with the onboarding process and all technical requirements established by the Ministry and the FTA. |
| Article 6 | The decision is published in the Official Gazette and came into force on the date of publication. |
The decision sets no penalties itself. Failures to appoint an Accredited Service Provider or to issue and transmit electronic invoices within the deadlines are penalised under Cabinet Decision No. 106 of 2025 on administrative penalties for the Electronic Invoicing System.
These dates drive the e-invoicing readiness plan we run for every client company, VAT-registered or not. The first step is placing each client in a phase: we take Revenue from the latest financial statements we prepare for Corporate Tax, which puts most of our clients in the second phase with a provider appointment due by 31 March 2027 and go-live on 1 July 2027. The larger clients at or above AED 50,000,000 are on the shorter track, with the provider contract due by 30 October 2026 after the 2026 amendment. In the meantime our bookkeeping team is standardising customer and supplier master data, tax registration numbers and invoice fields so the switch to an accredited provider is a connection exercise rather than a clean-up. Clients that sell only to consumers are told they are outside the system for now, but we keep them on the list because the Minister can bring them in by decision.
| Amended by | Ministerial Decision No. 66 of 2026 |
| Cites | VAT Executive Regulation · Tax Procedures Law · VAT Law · E-Invoicing System Decision |
| Cited by | E-Invoicing Timeline Amendment (May 2026) |
“Cites” and “Cited by” are built automatically from references in the full texts held in this library; they cover only instruments in the library.
E-Invoicing System Decision
Defines the scope of the Electronic Invoicing System: every person conducting business in the UAE must issue and transmit electronic invoices and credit notes through an …
E-Invoicing Timeline Amendment (May 2026)
Replaces paragraph (a) of Article 5(1) of the implementation decision: businesses with annual revenue of AED 50 million or more now have until 30 October 2026 to appoint …
E-Invoicing System Amendment (October 2026)
From 1 October 2026 revises the e-invoicing system decision: replaces the Accredited Service Provider definition, adds Tax Group and Taxable Person definitions, deletes t…
E-Invoicing Penalties Decision
Fixes the penalties for e-invoicing breaches: AED 5,000 for each month of delay in implementing the system, including failing to appoint an Accredited Service Provider on…
VAT Law Amendment (E-Invoicing, 2024)
Inserts the legal basis for e-invoicing into the VAT Law: new definitions of the Electronic Invoicing System, electronic invoice and electronic credit note, revised defin…
VAT Law
Imposes value added tax at a standard rate of 5% on supplies of goods and services and imports in the UAE from 1 January 2018, with zero-rated and exempt categories, regi…
VAT Executive Regulation
The detailed VAT rules: the AED 375,000 mandatory and AED 187,500 voluntary registration thresholds, tax groups, place and date of supply, zero-rating and exemption condi…
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