B2G e-invoicing: selling to UAE government entities
In short: Business-to-government (B2G) invoices are in scope of UAE e-invoicing from the supplier's own go-live date: 1 January 2027 for suppliers with revenue of AED 50 million or more, 1 July 2027 for others. In-scope government entities appoint an Accredited Service Provider by 31 March 2027 and go live on 1 October 2027. Government activity in a sovereign capacity that does not compete with the private sector is excluded.
Government suppliers face two timelines at once: their own go-live date as a supplier, and the date their government customers join the network.
The two timelines
| Who | Appoint an ASP by | E-invoicing mandatory from |
|---|---|---|
| Supplier, revenue AED 50m or more | 30 October 2026 | 1 January 2027 |
| Supplier, all other VAT-registered | 31 March 2027 | 1 July 2027 |
| In-scope government entity | 31 March 2027 | 1 October 2027 |
Source: Ministerial Decision 244 of 2025 as amended by Ministerial Resolution 66 of 2026 — see official sources.
The sovereign-capacity exclusion
Government entities acting in a sovereign capacity, where they do not compete with the private sector, are excluded under Ministerial Decision 243 of 2025. Government-owned companies operating commercially are generally treated as businesses. Confirm the status of each government customer rather than assuming.
What suppliers should prepare
- Customer identifiers — Peppol IDs for each government customer as they onboard.
- Purchase order and contract references carried on the invoice, because public-sector approval workflows match against them.
- A plan for the gap between your go-live and your customer’s, agreed with each customer’s finance team.
Do existing government procurement portals change?
Portal and procurement rules are set by each entity. Ask each customer how e-invoices will be received alongside existing portals, and keep both working during the transition.
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Independent guidance, not legal or tax advice. Last reviewed: 27 October 2026 · Reviewed by: SHORIQ