Independent service operated by SHORIQ TECH LLC. Not affiliated with the UAE Ministry of Finance or Federal Tax Authority, and not an Accredited Service Provider. Official sources

Which UAE e-invoicing wave am I in?

In short: Businesses with annual revenue of AED 50 million or more are in the first wave: appoint an Accredited Service Provider by 30 October 2026 and go live on 1 January 2027. All other VAT-registered businesses appoint by 31 March 2027 and go live on 1 July 2027. In-scope government entities go live on 1 October 2027.

1. Is the business registered for VAT in the UAE?
2. Is it a government entity?
3. Annual revenue (gross income, most recent accounting period)

All waves at a glance

WhoAppoint an ASP byMandatory from
Wave 1 — annual revenue AED 50 million or more30 October 20261 January 2027
Wave 2 — all other VAT-registered businesses31 March 20271 July 2027
Government entities in scope31 March 20271 October 2027

Source: Ministerial Decision 244 of 2025 as amended by Ministerial Resolution 66 of 2026 — all sources. Planning information, not tax advice.

What revenue figure decides the wave?

The AED 50 million test uses gross income for your most recent accounting period. Groups with several legal entities should check each entity, and confirm borderline cases with a tax advisor.