Ministerial Decision No. 66 of 2026 · UAE Federal
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 an Accredited Service Provider, while the 1 January 2027 go-live date for that group is unchanged; in force the day after publication.
Ministerial Decision No. 66 of 2026 pushes back one deadline in the UAE e-invoicing roll-out. It amends Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System by replacing paragraph (a) of Clause 1 of Article 5, the paragraph that governs the first mandatory phase. The decision is in force; the published English text leaves the issue date as a placeholder, and it took effect the day after publication in the Official Gazette.
Article One sets out the new paragraph (a). A Person subject to the Electronic Invoicing System whose Revenue is equal to or exceeds AED 50,000,000 must appoint an Accredited Service Provider by 30 October 2026 and must implement the Electronic Invoicing System by 1 January 2027. Under the original paragraph (a) in Ministerial Decision No. 244 of 2025 the provider had to be appointed by 31 July 2026; the go-live date of 1 January 2027 for this group is unchanged. Revenue for this purpose keeps the meaning given in the 2025 decision: gross income in the most recent Accounting Period, taken from the financial statements prepared under UAE legislation or, where none are available, other documentation acceptable to the FTA.
Article Two repeals any provision contrary to the decision. Article Three provides for publication in the Official Gazette and commencement from the day following publication.
The decision does not touch the other phases. Persons with Revenue below AED 50,000,000 still have until 31 March 2027 to appoint an Accredited Service Provider and until 1 July 2027 to implement the system; Government Entities appoint by 31 March 2027 and implement by 1 October 2027. The pilot programme and voluntary implementation from 1 July 2026, and the exclusion of Business-to-Consumer Transactions until the Minister decides otherwise, also stand. Nor does it change the substantive scope of the system in Ministerial Decision No. 243 of 2025, which was separately amended by Ministerial Decision No. 197 of 2026.
The effect for large businesses is three extra months to contract with an accredited provider, with no extra time to be live: the gap between the appointment deadline and mandatory implementation has narrowed from five months to two.
Persons subject to the Electronic Invoicing System whose Revenue in the most recent Accounting Period is AED 50,000,000 or more: the first mandatory phase of the UAE e-invoicing roll-out. Smaller businesses and Government Entities keep the deadlines in Ministerial Decision No. 244 of 2025.
English official text in 1 passages. Open the full text or jump to a provision:
| Article One | Replaces Article 5(1)(a) of Ministerial Decision No. 244 of 2025: a Person subject to the system with Revenue of AED 50,000,000 or more must appoint an Accredited Service Provider by 30 October 2026 and implement the Electronic Invoicing System by 1 January 2027. |
| Article Two | Any provision contrary to the decision is repealed, which displaces the original 31 July 2026 appointment deadline. |
| Article Three | The decision is published in the Official Gazette and comes into force from the day following its publication. |
| Preamble | The decision is issued by the Minister of State for Financial Affairs under Federal Law No. 1 of 1972 on the competencies of ministries and Ministerial Decision No. 244 of 2025. |
| Article 5(1)(b)–(d) of Ministerial Decision No. 244 of 2025 (unchanged) | Persons with Revenue below AED 50,000,000 appoint a provider by 31 March 2027 and implement by 1 July 2027; Government Entities appoint by 31 March 2027 and implement by 1 October 2027; after these phases every person in scope must comply. |
The decision contains no penalty provisions. Administrative penalties for failing to appoint an Accredited Service Provider or to issue electronic invoices on time are set separately in Cabinet Decision No. 106 of 2025 on e-invoicing penalties.
Only a minority of the companies we administer have Revenue at or above AED 50,000,000, but for those clients this amendment reset the first milestone in the e-invoicing readiness plan we run: the provider appointment moved from 31 July 2026 to 30 October 2026, while the 1 January 2027 go-live stayed put. We treat the later deadline as the latest date to sign, not a reason to wait, because mapping invoice data, cleaning customer master files and testing the provider connection takes longer than the two months now left between appointment and go-live. For clients below the threshold the dates in the 2025 decision are unchanged, and we keep their appointment deadline of 31 March 2027 and implementation date of 1 July 2027 in the compliance calendar alongside their VAT return cycle.
| Amends | Ministerial Decision No. 244 of 2025 |
| Cites | E-Invoicing Implementation Timeline Decision |
“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 Implementation Timeline Decision
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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
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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
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