UAE e-invoicing FAQ
In short: UAE e-invoicing requires B2B and B2G invoices to be issued as structured PINT AE data and exchanged through a Ministry of Finance-accredited service provider, which also reports the tax data to the Federal Tax Authority. A PDF, scan or email attachment is not an e-invoice. Penalties start at AED 5,000 per month for failing to implement on time.
Scope and timing
For the full picture in one place, see the complete UAE e-invoicing guide.
Who has to use e-invoicing in the UAE?
B2B and B2G transactions are in scope. Businesses with annual revenue of AED 50 million or more go live on 1 January 2027, all other VAT-registered businesses on 1 July 2027, and in-scope government entities on 1 October 2027. B2C sales are not in the current mandate. See every date.
Does a PDF invoice still count?
No. An e-invoice is structured data in the PINT AE format (based on UBL 2.1) sent over the Peppol network. PDFs, Word files, scans and emailed images are not e-invoices, even if they are digitally signed.
Are free zone companies exempt?
No. Free zone status is not an exemption; scope follows the transaction. See e-invoicing for free zone companies.
We are not VAT-registered. Are we in scope?
The phased dates published so far are framed around VAT-registered businesses and in-scope government entities. Do not assume you are out of scope — confirm your position with a tax advisor, because receiving e-invoices from in-scope suppliers may still affect your processes.
Accredited Service Providers
What does an ASP do?
An Accredited Service Provider validates your invoice data, converts it to PINT AE, delivers it to your customer’s provider over Peppol, and reports the tax data to the Federal Tax Authority. You cannot connect to the network directly; every business needs one.
Is E-Invoicing UAE an ASP?
No. E-Invoicing UAE is operated by SHORIQ TECH LLC, a technology engineering company. We help you choose an accredited provider and connect your system to it. Because we are not a provider, we have no platform to sell you. How to choose an ASP.
Where is the official list of providers?
The Ministry of Finance publishes the register of accredited service providers — 80 providers as of 27 October 2026. We keep a searchable copy on our accredited ASP list, linked to the official register. You appoint yours through the EmaraTax portal.
Penalties and missed dates
What are the penalties for non-compliance?
Under Cabinet Decision 106 of 2025: AED 5,000 per month for failing to implement the system or appoint an ASP on time; AED 100 per e-invoice or e-credit note issued or transmitted late, capped at AED 5,000 per calendar month; and AED 1,000 per day for failing to tell your ASP about changes to your registered details. Cabinet Decision 106 also lists AED 1,000 per day for not notifying a system failure, but the duty to notify (Article 12 of Ministerial Decision 243 of 2025) was repealed by Ministerial Decision 197 of 2026 with effect from 1 October 2026. Estimate your exposure.
What happens if we missed the 30 October ASP deadline?
Appoint a provider now. The monthly penalty for failing to appoint or implement is the exposure that grows with time, and the 1 January 2027 go-live date has not moved, so the integration work still has to fit before it. Start with an ASP shortlist and an integration scope in the same week rather than in sequence.
Beyond compliance
Can e-invoicing reduce our finance workload?
Yes, if you build on it. Invoices from in-scope suppliers arrive as structured data, so the hardest step in accounts-payable automation — reading the document — disappears for them. See what gets automated.
Planning information, not legal or tax advice. Last reviewed: 27 October 2026 · Reviewed by: SHORIQ